Beruflich Dokumente
Kultur Dokumente
E A S T A F R I C A N C O M MU N I T Y
TABLE OF CONTENTS
Introduction
General interpretation rules for the classification of goods
Abbreviations and Symbols
SECTION I
Live animals.
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or
included.
SECTION II
VEGETABLE PRODUCTS
Section Note.
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.
10 Cereals.
11 Products of the milling industry; malt; starches; inulin; wheat gluten.
12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and
fodder.
15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable
waxes.
SECTION IV
PREPARED FOODSTUFFS;
BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
AND MANUFACTURED TOBACCO SUBSTITUTES
Section Note.
16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.
17 Sugars and sugar confectionery.
18 Cocoa and cocoa preparations.
19 Preparations of cereals, flour, starch or milk; pastrycooks' products.
20 Preparations of vegetables, fruit, nuts or other parts of plants.
21 Miscellaneous edible preparations.
22 Beverages, spirits and vinegar.
23 Residues and waste from the food industries; prepared animal fodder.
24 Tobacco and manufactured tobacco substitutes.
SECTION V
MINERAL PRODUCTS
25 Salt; sulphur; earths and stone; plastering materials, lime and cement.
26 Ores, slag and ash.
27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Section Notes.
28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive
elements or of isotopes.
29 Organic chemicals.
30 Pharmaceutical products.
31 Fertilisers.
32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints
and varnishes; putty and other mastics; inks.
33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations.
34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared
waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and
dental preparations with a basis of plaster.
35 Albuminoidal substances; modified starches; glues; enzymes.
36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.
37 Photographic or cinematographic goods.
38 Miscellaneous chemical products.
SECTION VII
PLASTICS AND ARTICLES THEREOF;
RUBBER AND ARTICLES THEREOF
Section Notes.
39 Plastics and articles thereof.
40 Rubber and articles thereof.
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES
THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,
HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT
(OTHER THAN SILK-WORM GUT)
41 Raw hides and skins (other than furskins) and leather.
42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut
(other than silk-worm gut).
43 Furskins and artificial fur; manufactures thereof.
SECTION IX
47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.
48 Paper and paperboard; articles of paper pulp, of paper or of paperboard.
49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and
plans.
SECTION XI
TEXTILES AND TEXTILE ARTICLES
Section Notes.
50 Silk.
51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric.
52 Cotton.
53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.
54 Man-made filaments.
55 Man-made staple fibres.
56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.
57 Carpets and other textile floor coverings.
58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.
59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.
60 Knitted or crocheted fabrics.
61 Articles of apparel and clothing accessories, knitted or crocheted.
62 Articles of apparel and clothing accessories, not knitted or crocheted.
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,
WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND
PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE
THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA
OR SIMILAR MATERIALS; CERAMIC PRODUCTS;
GLASS AND GLASSWARE
SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS
STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL
AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal
and articles thereof; imitation jewellery; coin.
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
Section Notes.
72 Iron and steel.
73 Articles of iron or steel.
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES;
ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND
REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND
REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Section Notes.
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and
sound recorders and reproducers, and parts and accessories of such articles.
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED
TRANSPORT EQUIPMENT
Section Notes.
86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings
and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.
87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.
88 Aircraft, spacecraft, and parts thereof.
89 Ships, boats and floating structures.
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and
apparatus; parts and accessories thereof.
91 Clocks and watches and parts thereof.
92 Musical instruments; parts and accessories of such articles.
SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting
fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like;
prefabricated buildings.
SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
INTRODUCTION
This publication contains the following:
The text of the Nomenclature established under the International Convention on the Harmonized Commodity
Description and Coding System, approved by the Customs Co-operation Council on June 1983, amended as at 1st
January 2002.
The Handbook includes the General Rules for the Interpretation of the Harmonized System, abbreviations and
symbols, Section, Chapter and Subheading Notes, and the headings and subheadings.
Each heading is identified by four digits, the first two indicating the Chapter number and the second two the
numerical order in which the heading appears within the Chapter.
The heading numbers are shown in the first column. The second column contains the eight-digit codes of the
Harmonized System as transposed at the EAC level. The third column contains the text of the headings in bold and
the texts of subheadings. The fourth column contains units of quantity for use when reporting statistics based on
the Harmonized System. The fifth columns contain applicable Common External Tariff rates.
The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes,
classification shall be determined according to the terms of the headings and any relative Section or Chapter
Notes and, provided such headings or Notes do not otherwise require, according to the following provisions :
2.
(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or
unfinished, provided that, as presented, the incomplete or unfinished article has the essential character
of the complete or finished article. It shall also be taken to include a reference to that article complete or
finished (or falling to be classified as complete or finished by virtue of this Rule), presented
unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or
combinations of that material or substance with other materials or substances. Any reference to goods
of a given material or substance shall be taken to include a reference to goods consisting wholly or
partly of such material or substance. The classification of goods consisting of more than one material or
substance shall be according to the principles of Rule 3.
3.
When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or
more headings, classification shall be effected as follows :
(a) The heading which provides the most specific description shall be preferred to headings providing a more
general description. However, when two or more headings each refer to part only of the materials or
substances contained in mixed or composite goods or to part only of the items in a set put up for retail
sale, those headings are to be regarded as equally specific in relation to those goods, even if one of
them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and
goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as
if they consisted of the material or component which gives them their essential character, insofar as this
criterion is applicable.
(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading
which occurs last in numerical order among those which equally merit consideration.
4.
Goods which cannot be classified in accordance with the above Rules shall be classified under the heading
appropriate to the goods to which they are most akin.
5.
In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to
therein :
(a)
Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and
similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for
long-term use and presented with the articles for which they are intended, shall be classified with such
articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which
give the whole its essential character;
(b)
Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with
the goods therein shall be classified with the goods if they are of a kind normally used for packing such
goods. However, this provision is not binding when such packing materials or packing containers are
clearly suitable for repetitive use.
10
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according
to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above
Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of
this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
11
AC
ASTM
Bq
alternating current
Arican Society for Testing Material
bcquerel
degree(s) Celsius
cubic centimetre(s)
centigram(s)
centimetre(s)
square centimetre(s)
cubic centimetre(s)
centinewton(s)
direct current
exempt
gram(s)
General
hertz
infra-red
kilocalorie(s)
kilogram(s)
kilogram force
kilonewton(s)
kilopascal(s)
kilovolt(s)
kilovolt- ampere(s)
kilovolt- ampere(s)- reactive
kilowatt(s)
- litre(s)
- metre(s)
- meta- square metre(s)
- microcune
- millimetre(s)
- millinewton(s)
- megapascal(s)
- newton(s)
- Number
- ortho- para- tonne(s)
- units
- pairs
- ultra-violet
- volt(s)
- volume
- watt(s)
- percent
- x degree(s)
O
C
cc
cg
cm
2
cm
3
cm
cN
DC
Ex
g
Gen
Hz
IR
kcal
kg
kgf
kN
kPa
kV
kVA
kVar
kW
l
m
m2
m
ci.
mm
mN
MPa
N
No.
OPt
u
2u
UV
V
vol.
W
%
o
x
Examples
1500 g/m
o
15 C
12
Section I
LIVE ANIMALS; ANIMAL PRODUCTS
Section Notes.
1.- Any reference in this Section to a particular genus or species of an animal, except where the context otherwise
requires, includes a reference to the young of that genus or species.
2.- Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products
also covers products which have been dehydrated, evaporated or freeze-dried.
Chapter 1
Live animals
Chapter Note.
1.- This Chapter covers all live animals except :
(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06 or 03.07;
(b) Cultures of micro-organisms and other products of heading 30.02; and
(c) Animals of heading 95.08.
Heading
No.
01.01
01.02
01.03
H.S.
Description
Code/Tariff
No.
Unit of
Quantity
Rates
__________
0%
0101.90.00 - Other
25%
0%
0102.90.00 - Other
25%
0%
25%
25%
Live swine.
0103.10.00 - Pure-bred breeding animals
- Other :
01.04
13
No.
H.S.
Description
Code/Tariff
No.
Unit of
Quantity
Rates
0%
25%
0%
0104.20.90 ---Other
25%
0%
25%
0%
25%
0105.19.00 -- Other
25%
25%
25%
0105.99.00 -- Other
25%
25%
25%
25%
0106.19.00 --Other
25%
25%
- Goats :
01.05
-- Turkeys:
- Other :
01.06
- Birds :
14
No.
H.S.
Description
Code/Tariff
No.
Unit of
Quantity
Rates
25%
25%
0106.39.00 -- Other
25%
0106.90.00 - Other
25%
__________
15
Chapter 2
Meat and edible meat offal
Chapter Note.
This Chapter does not cover :
(a)
Products of the kinds described in headings. 02.01 to 02.08 or 02.10, unfit or unsuitable for human
consumption;
(b)
Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or
(c)
Heading
No.
H.S.
Description
Code/Tariff No.
02.01
Unit of
Quantity
Rate
1.-
kg
25%
0201.20.00
kg
25%
0201.30.00
- Boneless
kg
25%
02.02
kg
25%
0202.20.00
kg
25%
0202.30.00
- Boneless
kg
25%
02.03
kg
25%
0203.12.00
kg
25%
0203.19.00
-- Other
kg
25%
- Frozen :
0203.21.00
kg
25%
0203.22.00
kg
25%
0203.29.00
-- Other
kg
25%
kg
25%
02.04
16
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
kg
25%
0204.22.00
kg
25%
0204.23.00
-- Boneless
kg
25%
0204.30.00
kg
25%
02.05
0204.41.00
kg
25%
0204.42.00
kg
25%
0204.43.00
-- Boneless
kg
25%
0204.50.00
- Meat of goats
kg
25%
0205.00.00
kg
25%
kg
25%
Edible
offal
of
bovine
animals,swine,sheep,
goats,horses,asses, mules or hinnies,fresh chilled or
frozen.
02.06
0206.10.00
0206.21.00
-- Tongues
kg
25%
0206.22.00
-- Livers
kg
25%
0206.29.00
-- Other
kg
25%
0206.30.00
kg
25%
- Of swine, frozen :
0206.41.00
-- Livers
kg
25%
0206.49.00
-- Other
kg
25%
0206.80.00
kg
25%
0206.90.00
- Other, frozen
kg
25%
kg
25%
02.07
17
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
0207.12.00
kg
25%
0207.13.00
kg
25%
0207.14.00
kg
25%
- Of turkeys :
0207.24.00
kg
25%
0207.25.00
kg
25%
0207.26.00
kg
25%
0207.27.00
kg
25%
kg
25%
0207.33.00
kg
25%
0207.34.00
kg
25%
0207.35.00
kg
25%
0207.36.00
-- Other, frozen
kg
25%
02.08
02.09
- Of rabbits or hares
kg
25%
0208.20.00
- Frogs' legs
kg
25%
0208.30.00
- Of primates
kg
25%
0208.40.00
kg
25%
0208.50.00
kg
25%
0208.90.00
- Other
kg
25%
0209.00.00
Pig fat, free of lean meat, and poultry fat, not rendered
or otherwise extracted, fresh, chilled, frozen, salted, in
brine, dried or smoked.
kg
25%
kg
25%
02.10
18
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
0210.12.00
kg
25%
0210.19.00
-- Other
kg
25%
0210.20.00
kg
25%
-- Of primates
kg
25%
0210.92.00
kg
25%
0210.93.00
kg
25%
0210.99.00
-- Other
kg
25%
______________
19
Chapter 3
Fish and crustaceans, molluscs and other
aquatic invertebrates
Chapter Notes.
2.-
(b)
(c )
Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead
and unfit or unsuitable for human consumption by reason of either their species of their condition
(Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates,
unfit for human consumption (heading 23.01); or
(d)
In this Chapter the term "pellets" means products which have been agglomerated either directly by
compression or by the addition of a small quantity of binder.
__________
Heading
No.
H.S.
Description
Code/Tariff No.
03.01
Unit of
Quantity
Rate
1.-
Live fish.
0301.10.00
- Ornamental fish
kg
25%
kg
25%
0301.92.00
kg
25%
0301.93.00
-- Carp
kg
25%
0301.99.00
-- Other
kg
25%
kg
25%
03.02
20
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
0302.12.00
kg
25%
0302.19.00
-- Other
kg
25%
kg
25%
0302.22.00
kg
25%
0302.23.00
kg
25%
0302.29.00
-- Other
kg
25%
kg
25%
0302.32.00
kg
25%
0302.33.00
kg
25%
0302.34.00
kg
25%
0302.35.00
kg
25%
0302.36.00
kg
25%
0302.39.00
-- Other
kg
25%
0302.40.00
kg
25%
0302.50.00
kg
25%
kg
25%
0302.62.00
kg
25%
0302.63.00
kg
25%
0302.64.00
kg
25%
21
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
0302.65.00
kg
25%
0302.66.00
kg
25%
0302.69.00
-- Other
kg
25%
0302.70.00
kg
25%
03.03
kg
25%
0303.19.00
-- Other
kg
25%
kg
25%
0303.22.00
kg
25%
0303.29.00
-- Other
kg
25%
kg
25%
0303.32.00
kg
25%
0303.33.00
kg
25%
0303.39.00
-- Other
kg
25%
kg
25%
0303.42.00
kg
25%
0303.43.00
kg
25%
0303.44.00
kg
25%
22
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
0303.45.00
kg
25%
0303.46.00
kg
25%
0303.49.00
-- Other
kg
25%
0303.50.00
kg
25%
0303.60.00
kg
25%
kg
25%
0303.72.00
kg
25%
0303.73.00
kg
25%
0303.74.00
kg
25%
0303.75.00
kg
25%
0303.76.00
kg
25%
0303.77.00
kg
25%
0303.78.00
kg
25%
0303.79.00
-- Other
kg
25%
0303.80.00
kg
25%
03.04
- Fresh or chilled
kg
25%
0304.20.00
- Frozen fillets
kg
25%
0304.90.00
- Other
kg
25%
03.05
kg
25%
0305.20.00
kg
25%
0305.30.00
kg
25%
23
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
kg
25%
0305.42.00
kg
25%
0305.49.00
-- Other
kg
25%
kg
25%
0305.59.00
-- Other
kg
25%
kg
25%
0305.62.00
kg
25%
0305.63.00
kg
25%
0305.69.00
-- Other
kg
25%
03.06
kg
25%
0306.12.00
kg
25%
0306.13.00
kg
25%
0306.14.00
-- Crabs
kg
25%
0306.19.00
kg
25%
kg
25%
- Not frozen :
0306.21.00
24
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
0306.22.00
kg
25%
0306.23.00
kg
25%
0306.24.00
-- Crabs
kg
25%
0306.29.00
kg
25%
kg
25%
03.07
- Oysters
- Scallops, including queen scallops, of the genera Pecten,
Chlamys or Placopecten :
0307.21.00
kg
25%
0307.29.00
-- Other
kg
25%
kg
25%
0307.39.00
-- Other
kg
25%
kg
25%
0307.49.00
-- Other
kg
25%
kg
25%
0307.59.00
-- Other
kg
25%
0307.60.00
kg
25%
kg
25%
0307.99.00
-- Other
kg
25%
25
Chapter 4
Dairy produce; birds' eggs; natural honey;
edible products of animal origin,
not elsewhere specified or included
Chapter Notes.
1.-
The expression "milk" means full cream milk or partially or completely skimmed milk.
26
3.-
4.-
The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid,
including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not
more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum
water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium
chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
(b)
The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing
milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by
weight.
Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as
cheese in heading 04.06 provided that they have the three following characteristics :
(a)
(b)
a dry matter content, by weight, of at least 70% but not exceeding 85%; and
(c)
Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous
lactose calculated on the dry matter (heading 17.02); or
(b)
Albumins (including concentrates of two or more whey proteins, containing by weight more than 80%
whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).
Subheading Notes.
1.-
For the purposes of subheading 0404.10, the expression "modified whey" means products consisting of
whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed,
whey to which natural whey constituents have been added, and products obtained by mixing natural whey
constituents.
2.-
For the purposes of subheading 0405.10 the term "butter" does not include dehydrated butter or ghee
(subheading 0405.90).
Heading
No.
Description
H.S.
Code/Tariff No.
04.01
04.02
Unit of
Quantity
Rate
__________
kg
60%
0401.20.00
kg
60%
0401.30.00
kg
60%
27
No.
H.S.
Description
Code/Tariff No.
0402.10.00
Unit of
Quantity
Rate
kg
60%
kg
60%
0402.21.90
--- Other
kg
60%
-- Other:
0402.29.10
kg
60%
0402.29.90
--- Other
kg
60%
- Other :
-- Not containing added sugar or other sweetening matter
0402.91.10
kg
60%
0402.91.90
--- Other
kg
60%
-- Other:
0402.99.10
kg
60%
0402.99.90
--- Other
kg
60%
04.03
- Yogurt
kg
25%
0403.90.00
- Other
kg
25%
04.04
04.05
kg
25%
0404.90.00
- Other
kg
25%
Butter and other fats and oils derived from milk; dairy
spreads.
28
No.
H.S.
Description
Code/Tariff No.
0405.10.00
- Butter
kg
25%
0405.20.00
- Dairy spreads
kg
25%
0405.90.00
- Other
kg
25%
04.06
04.07
Unit of
Quantity
Rate
kg
25%
0406.20.00
kg
25%
0406.30.00
kg
25%
0406.40.00
- Blue-veined cheese
kg
25%
0406.90.00
- Other cheese
kg
25%
0407.00.00
kg
25%
04.08
-- Dried
kg
25%
0408.19.00
-- Other
kg
25%
- Other :
0408.91.00
-- Dried
kg
25%
0408.99.00
-- Other
kg
25%
04.09
0409.00.00
Natural honey.
kg
25%
04.10
0410.00.00
kg
25%
______________
Chapter 5
Products of animal origin,
not elsewhere specified or included
Chapter Notes.
1.-
29
Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and
animal blood, liquid or dried);
(b)
Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of
raw hides or skins of heading 05.11 (Chapter 41 or 43);
(c)
Animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d)
2.-
For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends
respectively are not arranged together) shall be deemed not to constitute working.
3.-
Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros
horns and the teeth of all animals are regarded as "ivory".
4.-
Throughout the Nomenclature, the expression "horsehair" means hair of the manes or tails of equine or
bovine animals.
Heading
No.
05.01
H.S.
Description
Code /Tariff No.
0501.00.00
05.02
Unit of
Quantity
Rate
__________
kg
25%
kg
25%
0502.90.00
- Other
kg
25%
05.03
0503.00.00
kg
25%
05.04
0504.00.00
kg
25%
05.05
kg
25%
0505.90.00
- Other
kg
25%
05.06
kg
25%
0506.90.00
- Other
kg
25%
30
No.
H.S.
Description
Code /Tariff No.
05.07
Unit of
Quantity
Rate
kg
25%
0507.10.20
kg
25%
0507.10.30
kg
25%
0507.10.90
--- Other
kg
25%
0507.90.00
- Other
kg
25%
05.08
0508.00.00
kg
25%
05.09
0509.00.00
kg
25%
05.10
0510.00.00
kg
10%
kg
0%
05.11
- Bovine semen
- Other :
-- Products of fish or crustaceans, molluscs or other aquatic
invertebr-ates; dead animals of Chapter 3:
0511.91.10
kg
0%
0511.91.20
kg
0%
0511.91.90
--- Other
kg
25%
-- Other:
0511.99.10
kg
0%
0511.99.90
--- Other
kg
25%
__________
31
Section II
VEGETABLE PRODUCTS
Note.
1.-
In this Section the term "pellets" means products which have been agglomerated either directly by
compression or by the addition of a binder in a proportion not exceeding 3% by weight.
Chapter 6
Live trees and other plants; bulbs, roots and the like;
cut flowers and ornamental foliage
Chapter Notes.
1.-
Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including
seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for
ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of
Chapter 7.
32
H.S.
Code/Tariff
No.
06.01
Description
Unit of
Quantity
Rate
2.-
0%
0601.20.00
0%
06.02
0%
0602.20.00
0%
0602.30.00
0%
0602.40.00
0%
0602.90.00
- Other
kg
0%
06.03
0603.10.00
- Fresh
kg
25%
0603.90.00
- Other
kg
25%
kg
25%
06.04
0604.91.00
-- Fresh
kg
25%
0604.99.00
-- Other
kg
25%
__________
33
Chapter 7
Edible vegetables and certain roots and tubers
Chapter Notes.
1.-
2.-
In headings. 07.09, 07.10, 07.11 and 07.12 the word "vegetables" includes edible mushrooms, truffles,
olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus
Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana
hortensis or Origanum majorana).
3.-
Heading 07.12 covers all dried vegetables of the kinds falling in headings. 07.01 to 07.11, other than :
4.-
(a)
(b)
(c)
flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);
(d)
flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06).
However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded
from this Chapter (heading 09.04).
__________
34
No.
H.S.
Description
Code/Tariff No.
07.01
07.02
Unit of
Quantity
Rate
- Seed
kg
25%
0701.90.00
- Other
kg
25%
0702.00.00
kg
25%
07.03
kg
25%
0703.20.00
- Garlic
kg
25%
0703.90.00
kg
25%
07.04
kg
25%
0704.20.00
- Brussels sprouts
kg
25%
0704.90.00
- Other
kg
25%
07.05
kg
25%
0705.19.00
-- Other
kg
25%
- Chicory :
0705.21.00
kg
25%
0705.29.00
-- Other
kg
25%
07.06
07.07
kg
25%
0706.90.00
- Other
kg
25%
0707.00.00
kg
25%
07.08
kg
25%
0708.20.00
kg
25%
35
No.
H.S.
Description
Code/Tariff No.
0708.90.00
07.09
Unit of
Quantity
Rate
kg
25%
- Globe artichokes
kg
25%
0709.20.00
- Asparagus
kg
25%
0709.30.00
- Aubergines (egg-plants)
kg
25%
0709.40.00
kg
25%
kg
25%
0709.52.00
-- Truffles
kg
25%
0709.59.00
-- Other
kg
25%
0709.60.00
kg
25%
0709.70.00
kg
25%
0709.90.00
- Other
kg
25%
kg
25%
07.10
0710.10.00
- Potatoes
- Leguminous vegetables, shelled or unshelled:
0710.21.00
kg
25%
0710.22.00
kg
25%
0710.29.00
-- Other
kg
25%
0710.30.00
kg
25%
0710.40.00
- Sweet corn
kg
25%
0710.80.00
- Other vegetables
kg
25%
0710.90.00
- Mixtures of vegetables
kg
25%
kg
25%
07.11
- Olives
36
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
0711.30.00
- Capers
kg
25%
0711.40.00
kg
25%
kg
25%
kg
25%
- Onions
kg
25%
kg
25%
0712.31.00
kg
25%
0712.32.00
kg
25%
0712.33.00
kg
25%
0712.39.00
-- Other
kg
25%
0712.90.00
kg
25%
0711.59.00
-- Other
0711.90.00
07.12
07.13
kg
25%
0713.20.00
- Chickpeas (garbanzos)
kg
25%
kg
25%
0713.32.00
kg
25%
0713.33.00
kg
25%
0713.39.00
-- Other
kg
25%
0713.40.00
- Lentils
kg
25%
0713.50.00
kg
25%
0713.90.00
- Other
kg
25%
37
No.
H.S.
Description
Code/Tariff No.
07.14
Unit of
Quantity
Rate
- Manioc (cassava)
kg
25%
0714.20.00
- Sweet potatoes
kg
25%
0714.90.00
- Other
kg
25%
__________
Chapter 8
Edible fruit and nuts; peel of citrus fruit or melons
Chapter Notes.
1.-
2.-
Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
3.-
Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:
(a)
For additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition
of sorbic acid or potassium sorbate),
(b)
To improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of
glucose syrup),
provided that they retain the character of dried fruit or dried nuts.
Heading
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
38
Rate
__________
No.
H.S.
Description
Code/Tariff No.
08.01
Unit of
Quantity
Rate
-- Desiccated
kg
25%
0801.19.00
-- Other
kg
25%
- Brazil nuts :
0801.21.00
-- In shell
kg
25%
0801.22.00
-- Shelled
kg
25%
- Cashew nuts :
0801.31.00
-- In shell
kg
25%
0801.32.00
-- Shelled
kg
25%
08.02
-- In shell
kg
10%
0802.12.00
-- Shelled
kg
25%
-- In shell
kg
10%
0802.22.00
-- Shelled
kg
25%
- Walnuts :
08.03
0802.31.00
-- In shell
kg
25%
0802.32.00
-- Shelled
kg
25%
0802.40.00
kg
25%
0802.50.00
- Pistachios
kg
25%
0802.90.00
- Other
kg
25%
0803.00.00
kg
25%
08.04
- Dates
kg
25%
0804.20.00
- Figs
kg
25%
39
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
0804.30.00
- Pineapples
kg
25%
0804.40.00
- Avocados
kg
25%
0804.50.00
kg
25%
08.05
- Oranges
kg
25%
0805.20.00
kg
25%
0805.40.00
- Grapefruit
kg
25%
0805.50.00
kg
25%
0805.90.00
- Other
kg
25%
08.06
- Fresh
kg
25%
0806.20.00
- Dried
kg
25%
08.07
-- Watermelons
kg
25%
0807.19.00
-- Other
kg
25%
0807.20.00
- Papaws (papayas)
kg
25%
08.08
- Apples
kg
25%
0808.20.00
kg
25%
08.09
08.10
- Apricots
kg
25%
0809.20.00
- Cherries
kg
25%
0809.30.00
kg
25%
0809.40.00
kg
25%
40
No.
H.S.
Description
Code/Tariff No.
0810.10.00
- Strawberries
kg
25%
0810.20.00
kg
25%
0810.30.00
kg
25%
0810.40.00
kg
25%
0810.50.00
- Kiwifruit
kg
25%
0810.60.00
- Durians
kg
25%
0810.90.00
- Other
kg
25%
08.11
- Strawberries
kg
25%
0811.20.00
kg
25%
0811.90.00
- Other
kg
25%
08.12
- Cherries
kg
25%
0812.90.00
- Other
kg
25%
08.13
08.14
Unit of
Quantity
Rate
- Apricots
kg
25%
0813.20.00
- Prunes
kg
25%
0813.30.00
- Apples
kg
25%
0813.40.00
- Other fruit
kg
25%
0813.50.00
kg
25%
0814.00.00
kg
25%
41
Chapter 9
Coffee, tea, mat and spices
Chapter Notes.
1.-
(a)
Mixtures of two or more of the products of the same heading are to be classified in that heading;
(b)
Mixtures of two or more of the products of different headings are to be classified in heading 09.10.
The addition of other substances to the products of headings. 09.04 to 09.10 (or to the mixtures referred to in
paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential
character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those
constituting mixed condiments or mixed seasonings are classified in heading 21.03.
This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.
___________
Heading
No.
H.S.
Code/Tariff No.
Description
Unit of
Quantity
42
Rate
2.-
H.S.
Code/Tariff No.
09.01
Description
Unit of
Quantity
Rate
Heading
-- Not decaffeinated
kg
25%
0901.12.00
-- Decaffeinated
kg
25%
0901.21.00
-- Not decaffeinated
kg
25%
0901.22.00
-- Decaffeinated
kg
25%
0901.90.00
-- Other
kg
25%
09.02
09.03
Coffee roasted :
kg
25%
0902.20.00
kg
25%
0902.30.00
kg
25%
0902.40.00
kg
25%
0903.00.00
Mat.
kg
25%
09.04
09.05
0904.11.00
kg
25%
0904.12.00
-- Crushed or ground
kg
25%
0904.20.00
kg
25%
0905.00.00
Vanilla.
kg
25%
09.06
09.07
09.08
kg
25%
0906.20.00
- Crushed or ground
kg
25%
0907.00.00
kg
25%
43
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
0908.10.00
- Nutmeg
kg
25%
0908.20.00
- Mace
kg
25%
0908.30.00
- Cardamoms
kg
25%
09.09
kg
25%
0909.20.00
- Seeds of coriander
kg
25%
0909.30.00
- Seeds of cumin
kg
25%
0909.40.00
- Seeds of caraway
kg
25%
0909.50.00
kg
25%
09.10
- Ginger
kg
25%
0910.20.00
- Saffron
kg
25%
0910.30.00
- Turmeric (curcuma)
kg
25%
0910.40.00
kg
25%
0910.50.00
- Curry
kg
25%
- Other spices :
0910.91.00
kg
25%
0910.99.00
-- Other
kg
25%
___________
44
Chapter 10
Cereals
Chapter Notes.
1.-
2.-
(a)
The products specified in the headings of this Chapter are to be classified in those headings only if grains
are present, whether or not in the ear or on the stalk.
(b)
The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked,
milled, polished, glazed, parboiled or broken remains classified in heading10.06.
Subheading Note.
The term "durum wheat" means wheat of the Triticum durum species and the hybrids derived from the interspecific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
____________
Heading
No.
10.01
Description
H.S.
Code/Tariff No.
Unit of
Quantity
45
Rate
1.-
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
1001.10.10
kg
1001.10.90
-- Other
kg
Rate
0%
- Other
1001.90.10
kg
1001.90.20
---Hard Wheat
kg
1001.90.90
-- Other
kg
10.02
Rye.
1002.00.10
kg
0%
1002.00.90
- Other
kg
0%
10.03
10.04
Barley.
1003.00.10
kg
0%
1003.00.90
- Other
kg
25%
1004.00.00
- Oats.
kg
0%
10.05
Maize (corn).
1005.10.00
- Seed
kg
25%
1005.90.00
- Other
kg
50%
10.06
10.07
0%
Rice.
1006.10.00
kg
1006.20.00
kg
1006.30.00
kg
1006.40.00
- Broken rice
kg
1007.00.00
- Grain sorghum.
kg
25%
10.08
- Buckwheat
kg
25%
1008.20.00
- Millet
kg
25%
1008.30.00
- Canary seed
kg
25%
1008.90.00
- Other cereals
kg
25%
____________
46
Chapter 11
Chapter Notes.
1.-
2.-
(b)
(c)
(d)
(e)
(f)
Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
(A)
Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight
on the dry product :
(a)
a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated
in Column (2); and
47
an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always
classified in heading 11.04.
(B)
Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if
the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4)
or (5) is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall in heading11.03 or 11.04.
Starch
content
(2)
315 micrometres
(microns)
(4)
500 micrometres
(microns)
(5)
45%
45%
45%
2.5%
3%
5%
80%
80%
80%
45%
45%
45%
2%
1.6%
4%
80%
80%
90%
-
For the purposes of heading 11.03, the terms "groats" and "meal" mean products obtained by the fragmentation
of cereal grains, of which :
(a)
in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth
sieve with an aperture of 2 mm;
(b)
in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth
sieve with an aperture of 1.25 mm.
__________
Heading
No.
11.01
H.S.
Description
Code/Tariff No.
1101.00.00
11.02
11.03
Unit of
Quantity
Rate
3.-
Ash
content
(3)
kg
60%
- Rye flour
kg
25%
1102.20.00
kg
25%
1102.30.00
- Rice flour
kg
25%
1102.90.00
- Other
kg
25%
48
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
-- Of wheat
kg
25%
1103.13.00
-- Of maize (corn)
kg
25%
1103.19.00
-- Of other cereals
kg
25%
1103.20.00
- Pellets :
kg
25%
11.04
-- Of oats
kg
25%
1104.19.00
-- Of other cereals
kg
25%
-- Of oats
kg
25%
1104.23.00
-- Of maize (corn)
kg
25%
1104.29.00
-- Of other cereals
kg
25%
1104.30.00
kg
25%
11.05
kg
25%
1105.20.00
kg
25%
11.06
kg
25%
1106.20.00
kg
25%
1106.30.00
kg
25%
11.07
11.08
- Not roasted
kg
10%
1107.20.00
- Roasted
kg
10%
Starches; inulin.
- Starches :
49
No.
H.S.
Description
Code/Tariff No.
11.09
Unit of
Quantity
Rate
1108.11.00
-- Wheat starch
kg
10%
1108.12.00
kg
10%
1108.13.00
-- Potato starch
kg
10%
1108.14.00
kg
10%
1108.19.00
-- Other starches
kg
10%
1108.20.00
- Inulin
kg
10%
1109.00.00
kg
10%
__________
Chapter 12
Oil seeds and oleaginous fruits; miscellaneous grains,
seeds and fruit; industrial or medicinal plants; straw and fodder
Chapter Notes.
1.-
Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds,
mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of
heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).
2.-
Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been
partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply
to residues of headings. 23.04 to 23.06.
3.-
For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers,
vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species
Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing".
Heading 12.09 does not, however, apply to the following even if for sowing :
(a)
(b)
50
4.-
(c)
(d)
Heading 12.11 applies, inter alia, to the following plants or parts thereof : basil, borage, ginseng, hyssop,
liquorice, all species of mint, rosemary, rue, sage and wormwood.
Heading 12.11 does not, however, apply to :
5.-
(a)
(b)
(c)
For the purposes of heading 12.12, the term "seaweeds and other algae" does not include :
(a)
(b)
(c)
Subheading Note.
Heading
No.
12.01
H.S.
Description
Code/Tariff No.
1201.00.00
12.02
Unit of
Quantity
Rate
1. For the purposes of subheading 1205.10, the expression " low erucic acid rape or colza seeds" means rape
or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a
solid component which contains less than 30 micromoles of glucosinolates per gram.
______________
kg
10%
- In shell
kg
10%
1202.20.00
kg
10%
12.03
1203.00.00
Copra.
kg
10%
12.04
1204.00.00
kg
10%
kg
10%
1205.10.00
kg
10%
1205.90.00
- Other
kg
10%
1206.00.00
kg
10%
12.05
12.06
12.07
kg
10%
1207.20.00
- Cotton seeds
kg
10%
51
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
1207.30.00
kg
10%
1207.40.00
- Sesamum seeds
kg
10%
1207.50.00
- Mustard seeds
kg
10%
1207.60.00
- Safflower seeds
kg
10%
- Other :
1207.91.00
-- Poppy seeds
kg
10%
1207.99.00
-- Other
kg
10%
12.08
- Of soya beans
kg
10%
1208.90.00
- Other
kg
10%
kg
0%
kg
0%
1209.21.00
kg
0%
1209.22.00
kg
0%
1209.23.00
-- Fescue seed
kg
0%
1209.24.00
kg
0%
1209.25.00
kg
0%
1209.26.00
kg
0%
1209.29.00
-- Other
kg
0%
1209.30.00
kg
0%
12.09
- Other :
1209.91.00
-- Vegetable seeds
kg
0%
1209.99.00
-- Other
kg
0%
kg
0%
12.10
52
No.
H.S.
Description
Code/Tariff No.
1210.20.00
12.11
Unit of
Quantity
Rate
kg
0%
- Liquorice roots
kg
10%
1211.20.00
- Ginseng roots
kg
10%
1211.30.00
- Coca leaf
kg
10%
1211.40.00
- Poppy straw
kg
10%
- Other:
1211.90.10
kg
0%
1211.90.20
-- Pyrethrum
kg
10%
1211.90.90
-- Other
kg
10%
12.12
kg
10%
1212.20.00
kg
10%
1212.30.00
kg
10%
- Other :
12.13
1212.91.00
-- Sugar beet
kg
10%
1212.99.00
-- Other
kg
10%
1213.00.00
kg
10%
12.14
kg
10%
1214.90.00
- Other
kg
10%
__________
53
Chapter 13
Lac; gums, resins and other vegetable saps and extracts
Chapter Note.
1.-
Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes
and opium.
The heading does not apply to :
(a)
Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading
17.04);
(b)
(c)
(d)
(e)
(f)
Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 29.39) ;
(g)
(h)
(ij)
Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous
solutions of essential oils or preparations based on odoriferous substances of a kind used for the
manufacture of beverages (Chapter 33); or
54
Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01).
___________
No.
H.S.
Code/Tariff
No.
13.01
Description
Unit of
Quantity
Rate
Heading
- Lac
kg
0%
1301.20.00
- Gum Arabic
kg
0%
1301.90.00
- Other
kg
0%
13.02
-- Opium
kg
0%
1302.12.00
-- Of liquorice
kg
0%
1302.13.00
-- Of hops
kg
0%
1302.14.00
kg
0%
1302.19.00
-- Other
kg
0%
1302.20.00
kg
0%
-- Agar-agar
kg
0%
1302.32.00
kg
0%
1302.39.00
-- Other
kg
0%
__________
55
Chapter 14
Vegetable plaiting materials; vegetable products
not elsewhere specified or included
Chapter Notes.
1.-
This Chapter does not cover the following products which are to be classified in Section XI : vegetable materials
or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or
other vegetable materials which have undergone treatment so as to render them suitable for use only as textile
materials.
2.-
Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at
the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores
and to drawn or split rattans. The heading does not apply to chipwood (heading 44.04).
3.-
4.-
Heading 14.03 does not apply to prepared knots or tufts for broom or brush making (heading 96.03).
Heading
No.
H.S.
Description
Code/Tariff No.
14.01
Unit of
Quantity
Rate
__________
- Bamboos
Kg
10%
1401.20.00
- Rattans
Kg
10%
56
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
1401.90.00
- Other
14.02
1402.00.00
14.03
1403.00.00
14.04
Rate
Kg
10%
-- Wattle bark
kg
10%
1404.10.90
-- Other
kg
10%
1404.20.00
- Cotton linters
kg
10%
1404.90.00
- Other
kg
10%
_____
Section III
ANIMAL OR VEGETABLE FATS AND OILS
AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXES
Chapter 15
Animal or vegetable fats and oils and their
cleavage products; prepared edible fats;
animal or vegetable waxes
Chapter Notes.
1.-
(b)
(c)
Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally
Chapter 21);
(d)
(e)
Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet
preparations, sulphonated oils or other goods of Section VI; or
57
2.-
Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).
3.-
Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the
heading appropriate to the corresponding undenatured fats and oils and their fractions.
4.-
Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.
_________________
Subheading Note
Heading
No.
15.01
Description
H.S.
Code/Tariff No.
1501.00.00
15.02
15.03
Unit of
Quantity
Pig fat (including lard) and poultry fat, other than that of heading
02.09 or 15.03.
Rate
1. For the purposes of subheadings 1514.11 and 1514.19, the expression low erucic acid rape or colza oil
means the fixed oil which has an erucic acid
content of less than 2% by weight.
kg
10%
kg
0%
1502.00.90
- Other
kg
10%
1503.00.00
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not
emulsified or mixed or otherwise prepared.
kg
10%
15.04
kg
10%
1504.20.00
- Fats and oils and their fractions, of fish, other than liver oils
kg
10%
1504.30.00
kg
10%
15.05
1505.00.00
kg
0%
15.06
1506.00.00
Other animal fats and oils and their fractions, whether or not
refined, but not chemically modified.
kg
10%
15.07
Soya-bean oil and its fractions, whether or not refined, but not
chemically modified.
1507.10.00
kg
0%
1507.90.00
- Other
kg
25%
kg
0%
15.08
Ground-nut oil and its fractions, whether or not refined, but not
chemically modified.
1508.10.00
- Crude oil
58
No.
H.S.
Description
Code/Tariff No.
1508.90.00
15.09
15.10
Unit of
Quantity
- Other
Rate
kg
25%
Olive oil and its fractions, whether or not refined, but not
chemically modified.
1509.10.00
- Virgin
kg
0%
1509.90.00
- Other
kg
25%
1510.00.00
kg
25%
kg
0%
15.11
Palm oil and its fractions, whether or not refined, but not
chemically modified.
1511.10.00
- Crude oil
- Other :
1511.90.10
kg
10%
1511.90.20
kg
10%
1511.90.30
kg
25%
1511.90.40
kg
25%
1511.90.90
--- Other
kg
25%
15.12
-- Crude oil
kg
10%
1512.19.00
-- Other
kg
25%
kg
10%
1512.29.00
-- Other
kg
25%
kg
0%
15.13
-- Crude oil
No.
H.S.
Description
Code/Tariff No.
1513.19.00
Unit of
Quantity
-- Other
Rate
kg
25%
-- Crude oil
kg
0%
1513.29.00
-- Other
kg
25%
15.14
-- Crude oil
kg
0%
1514.19.00
-- Other
kg
25%
- Other :
1514.91.00
-- Crude oil
kg
0%
1514.99.00
-- Other
kg
25%
Other fixed vegetable fats and oils (including jojoba oil) and their
fractions, whether or not refined, but not chemically modified.
15.15
-- Crude oil
kg
0%
1515.19.00
-- Other
kg
25%
-- Crude oil
kg
10%
1515.29.00
-- Other
kg
25%
1515.30.00
kg
10%
1515.40.00
kg
10%
1515.50.00
kg
25%
1515.90.00
- Other
kg
25%
15.16
kg
25%
1516.20.00
kg
25%
60
No.
H.S.
Description
Code/Tariff No.
15.17
Unit of
Quantity
Rate
kg
25%
1517.90.00
- Other
kg
25%
15.18
1518.00.00
kg
25%
15.20
1520.00.00
kg
0%
15.21
15.22
- Vegetable waxes
kg
10%
1521.90.00
- Other
kg
10%
1522.00.00
kg
0%
_________________
Section IV
PREPARED FOODSTUFFS;
BEVERAGES, SPIRITS AND VINEGAR;
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Note.
1.-
In this Section the term "pellets" means products which have been agglomerated either directly by compression
or by the addition of a binder in a proportion not exceeding 3% by weight.
Chapter 16
Preparations of meat, of fish or of crustaceans,
molluscs or other aquatic invertebrates
Chapter Notes.
1.-
This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates,
prepared or preserved by the processes specified in Chapter 2 or 3 or heading 05.04.
2.-
Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat,
meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In
cases where the preparation contains two or more of the products mentioned above, it is classified in the
heading of Chapter 16 corresponding to the component or components which predominate by weight. These
provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 21.03 or
21.04.
61
For the purposes of subheading 1602.10, the expression "homogenised preparations" means preparations of
meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in
containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be
taken of small quantities of any ingredients which may have been added to the preparation for seasoning,
preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or
meat offal. This subheading takes precedence over all other subheadings of heading 16.02.
2.-
The fish and crustaceans specified in the subheadings of heading 16.04 or 16.05 under their common names
only, are of the same species as those mentioned in Chapter 3 under the same name.
Heading
H.S.
Code/Tariff
No.
Description
No.
16.01
1601.00.00
16.02
Unit of
Quantity
Rate
_____
kg
25%
- Homogenised preparations
kg
25%
1602.20.00
kg
25%
1602.31.00
-- Of turkeys
kg
25%
1602.32.00
kg
25%
1602.39.00
-- Other
kg
25%
- Of swine :
16.03
16.04
1602.41.00
kg
25%
1602.42.00
kg
25%
1602.49.00
kg
25%
1602.50.00
- Of bovine animals
kg
25%
1602.90.00
kg
25%
1603.00.00
kg
25%
62
H.S.
Code/Tariff
No.
Description
1604.11.00
-- Salmon
kg
25%
1604.12.00
-- Herrings
kg
25%
1604.13.00
kg
25%
1604.14.00
kg
25%
1604.15.00
-- Mackerel
kg
25%
1604.16.00
-- Anchovies
kg
25%
1604.19.00
-- Other
kg
25%
1604.20.00
kg
25%
1604.30.00
kg
25%
16.05
Unit of
Quantity
Rate
Heading
- Crab
kg
25%
1605.20.00
kg
25%
1605.30.00
- Lobster
kg
25%
1605.40.00
- Other crustaceans
kg
25%
1605.90.00
- Other
kg
25%
__________
63
Chapter 17
Sugars and sugar confectionery
Chapter Note.
1.-
Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of
heading 29.40; or
(c)
Subheading Note.
For the purposes of subheadings. 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose by
weight, in the dry state, corresponds to a polarimeter reading of less than 99.5.
________
Heading
No.
17.01
Description
H.S.
Code/Tariff No.
Unit of
Quantity
64
Rate
1.-
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
1701.11.10
--- Jaggery
kg
35%
1701.11.90
--- Other
kg
100%
-- Beet sugar:
1701.12.10
--- Jaggery
kg
35%
1701.12.90
--- Other
kg
100%
kg
100%
- Other :
1701.91.00
1701.99.10
kg
100%
1701.99.90
--- Other
kg
100%
17.02
kg
10%
1702.19.00
-- Other
kg
10%
1702.20.00
kg
10%
1702.30.00
kg
10%
1702.40.00
kg
10%
1702.50.00
kg
10%
1702.60.00
- Other fructose and fructose syrup, containing in the dry state more
than 50% by weight of fructose, excluding invert sugar
kg
10%
1702.90.00
- Other, including invert sugar and other sugar and sugar syrup
blends containing in the dry state 50% by weight of fructose.
kg
10%
17.03
- Cane molasses
kg
25%
1703.90.00
- Other
kg
25%
65
No.
H.S.
Description
Code/Tariff No.
17.04
Unit of
Quantity
Rate
kg
25%
1704.90.00
- Other
kg
25%
__________
Chapter 18
Cocoa and cocoa preparations
Chapter Notes.
1.-
This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03
or 30.04.
2.-
Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food
preparations containing cocoa.
__________
H.S.
Code/Tariff
No.
Description
No.
18.01
1801.00.00
kg
10%
18.02
1802.00.00
kg
10%
kg
0%
18.03
Unit of
Quantity
Rate
Heading
- Not defatted
66
Description
1803.20.00
kg
0%
18.04
1804.00.00
kg
0%
18.05
1805.00.00
kg
0%
No.
18.06
Unit of
Quantity
Rate
Heading
kg
25%
1806.20.00
kg
25%
-- Filled
kg
25%
1806.32.00
-- Not filled
kg
25%
1806.90.00
kg
25%
Other
__________
Chapter 19
Preparations of cereals, flour, starch or milk;
pastrycooks' products
Chapter Notes.
1.-
2.-
Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by
weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or
any combination thereof (Chapter 16);
(b)
Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding
(heading 23.09); or
(c)
67
3.-
Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally
defatted basis or coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading
18.06).
4.-
For the purposes of heading 19.04, the expression "otherwise prepared" means prepared or processed to an
extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.
__________
No.
H.S.
Code/Tariff No.
19.01
Description
Unit of
Quantity
Rate
Heading
kg
25%
Kg
10%
1901.20.90
--- Other
kg
25%
- Other :
1901.90.10
- - - Malt extract
Kg
10%
1901.90..90
- - - Other
kg
25%
19.02
-- Containing eggs
kg
25%
1902.19.00
-- Other
kg
25%
1902.20.00
kg
25%
1902.30.00
- Other pasta
kg
25%
68
19.03
H.S.
Code/Tariff No.
Description
1902.40.00
- Couscous
kg
25%
1903.00.00
kg
25%
19.04
Unit of
Quantity
Rate
Heading
kg
25%
1904.20.00
kg
25%
1904.30.00
- Bulgur wheat
kg
25%
1904.90.00
- Other
kg
25%
19.05
- Crispbread
kg
25%
1905.20.00
kg
25%
kg
25%
-- Sweet biscuits
-- Waffles and wafers
1905.32.10
kg
0%
1905.32.90
---Other:
kg
25%
1905.40.00
kg
25%
- Other:
1905.90.10
kg
0%
1905.90.90
--- Other
kg
25%
__________
69
Chapter 20
Preparations of vegetables, fruit,
nuts or other parts of plants
Chapter Notes.
1.-
Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
(b)
Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or
crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or
(c)
2.-
Headings. 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form
of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06).
3.-
Headings. 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading
11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or
preserved by processes other than those referred to in Note 1 (a).
4.-
Tomato juice the dry weight content of which is 7% or more is to be classified in heading 20.02.
5.-
For the purposes of heading 20.07, the expression obtained by cooking means obtained by heat treatment at
atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction or
water content and other means.
70
For the purposes of heading 20.09, the expression "juices, unfermented and not containing added spirit" means
juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.
Subheading Notes.
1.-
For the purposes of subheading 2005.10, the expression "homogenised vegetables" means preparations of
vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a
net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small
quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other
purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading
2005.10 takes precedence over all other subheadings of heading 20.05.
2.-
For the purposes of subheading 2007.10, the expression "homogenised preparations" means preparations of
fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net
weight content not exceeding 250 g. For the application of this definition no account is to be taken of small
quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other
purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes
precedence over all other subheadings of heading 20.07.
3.-
For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression
Brix value means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index
expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20C if the
reading is made at a different temperature.
______________
No.
H.S.
Code/Tariff
No.
20.01
Description
Unit of
Quantity
Rate
Heading
kg
25%
2001.90.00
- Other
kg
25%
20.02
kg
25%
2002.90.00
- Other
kg
25%
20.03
kg
25%
2003.20.00
- Truffles
kg
25%
2003.90.00
- Other
kg
25%
kg
25%
20.04
- Potatoes
71
No.
H.S.
Code/Tariff
No.
Description
2004.90.00
20.05
Unit of
Quantity
Rate
kg
25%
- Homogenised vegetables
kg
25%
2005.20.00
- Potatoes
kg
25%
2005.40.00
kg
25%
20.06
2005.51.00
-- Beans, shelled
kg
25%
2005.59.00
-- Other
kg
25%
2005.60.00
- Asparagus
kg
25%
2005.70.00
- Olives
kg
25%
2005.80.00
kg
25%
2005.90.00
kg
25%
2006.00.00
kg
25%
kg
25%
20.07
Jams, fruit jellies, marmalades, fruit or nut pure and fruit or nut
pastes, obtained by cooking, whether or not containing added
sugar or other sweetening matter.
2007.10.00
- Homogenised preparations
- Other :
2007.91.00
-- Citrus fruit
kg
25%
2007.99.00
-- Other
kg
25%
20.08
-- Ground-nuts
kg
25%
2008.19.00
kg
25%
2008.20.00
- Pineapples
kg
25%
2008.30.00
- Citrus fruit
kg
25%
2008.40.00
- Pears
kg
25%
72
H.S.
Code/Tariff
No.
Description
2008.50.00
- Apricots
kg
25%
2008.60.00
- Cherries
kg
25%
2008.70.00
kg
25%
2008.80.00
- Strawberries
kg
25%
Unit of
Quantity
Rate
Heading
-- Palm hearts
kg
25%
2008.92.00
-- Mixtures
kg
25%
2008.99.00
-- Other
kg
25%
20.09
-- Frozen
kg
25%
2009.12.00
kg
25%
2009.19.00
-- Other
kg
25%
- Grapefruit juice:
2009.21.00
kg
25%
2009.29.00
-- Other
kg
25%
kg
25%
2009.39.00
-- Other
kg
25%
- Pineapple juice:
2009.41.00
kg
25%
2009.49.00
-- Other
kg
25%
2009.50.00
- Tomato juice
kg
25%
kg
25%
2009.69.00
-- Other
kg
25%
- Apple juice:
73
H.S.
Code/Tariff
No.
Description
2009.71.00
kg
25%
2009.79.00
-- Other
kg
25%
2009.80.00
kg
25%
2009.90.00
- Mixtures of juices
kg
25%
Unit of
Quantity
Rate
Heading
______________
Chapter 21
Miscellaneous edible preparations
Chapter Notes.
1.-
(b)
(c)
(d)
(e)
Food preparations, other than the products described in heading 21.03 or 21.04, containing more than
20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic
invertebrates, or any combination thereof (Chapter 16);
(f)
(g)
2.-
Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.
3.-
For the purposes of heading 21.04, the expression "homogenised composite food preparations" means
preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish,
vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight
content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of
74
Heading
No.
Description
H.S.
Code/Tariff No
21.01
Unit of
Quantity
Rate
__________
2101.11.00
kg
10%
2101.12.00
kg
25%
2101.20.00
kg
25%
2101.30.00
kg
25%
21.02
- Active yeasts
kg
25%
2102.20.00
kg
25%
2102.30.00
kg
25%
21.03
- Soya sauce
kg
25%
2103.20.00
kg
25%
2103.30.00
kg
25%
2103.90.00
- Other
kg
25%
kg
25%
21.04
75
No.
H.S.
Description
Code/Tariff No
21.05
Unit of
Quantity
Rate
2104.20.00
kg
25%
2105.00.00
Ice cream and other edible ice, whether or not containing cocoa.
kg
25%
kg
10%
21.06
2106.90.10
kg
10%
2106.90.20
kg
10%
2106.90.90
- - - Other
kg
25%
__________
Chapter 22
Beverages, spirits and vinegar
Chapter Notes.
1.-
Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby
rendered unsuitable for consumption as beverages (generally heading 21.03);
(b)
(c)
(d)
Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15);
(e)
(f)
2.-
For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be
determined at a temperature of 20 C.
3.-
For the purposes of heading 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic
strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings. 22.03 to 22.06 or
heading 22.08 as appropriate.
Subheading Note.
76
Heading
No.
Description
H.S.
Code/Tariff No.
22.01
Unit of
Quantity
Rate
1.-
25%
2201.90.00
- Other
25%
25%
25%
22.02
2202.90.00
- Other
22.03
25%
2203.00.90
--- Other
25%
25%
22.04
- Sparkling wine
- Other wine; grape must with fermentation prevented or arrested by
the addition of alcohol:
2204.21.00
25%
2204.29.00
-- Other
25%
2204.30.00
10%
22.05
25%
2205.90.00
- Other
25%
77
No.
H.S.
Description
Code/Tariff No.
22.06
Unit of
Quantity
Rate
--- Cider
25%
2206.00.20
25%
2206.00.90
--- Other
25%
22.07
25%
2207.20.00
25%
22.08
25%
2208.30.00
- Whiskies
25%
2208.40.00
25%
2208.50.00
25%
2208.60.00
- Vodka
25%
2208.70.00
25%
- Other:
22.09
2208.90.10
25%
2208.90.90
--- Other
25%
2209.00.00
25%
____________
78
Chapter 23
Residues and waste from the food industries;
prepared animal fodder
Note.
1.-
Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained
by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of
the original material, other than vegetable waste, vegetable residues and by-products of such processing.
Subheading Note.
For the purposes of subheading 2306.41, the expression low erucic acid rape or colza seeds means seeds
as defined in subheading Note 1 to Chapter 12.
_________
Heading
No.
H.S.
Description
Code/Tariff No.
23.01
Unit of
Quantity
Rate
1.-
kg
10%
2301.20.00
kg
10%
79
No.
H.S.
Description
Code/Tariff No.
23.02
Unit of
Quantity
Rate
- Of maize (corn)
kg
10%
2302.20.00
- Of rice
kg
10%
2302.30.00
- Of wheat
kg
10%
2302.40.00
- Of other cereals
kg
10%
2302.50.00
- Of leguminous plants
kg
10%
23.03
Residues of starch manufacture and similar residues, beetpulp, bagasse and other waste of sugar manufacture,
brewing or distilling dregs and waste, whether or not in the
form of pellets.
2303.10.00
kg
10%
2303.20.00
kg
10%
2303.30.00
kg
10%
23.04
2304.00.00
kg
10%
23.05
2305.00.00
kg
10%
23.06
10%
- Of cotton seeds
kg
10%
2306.20.00
- Of linseed
kg
10%
2306.30.00
- Of sunflower seeds
kg
10%
kg
10%
2306.49.00
-- Other
kg
10%
2306.50.00
- Of coconut or copra
kg
10%
2306.60.00
kg
10%
80
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
Heading
2306.70.00
kg
10%
2306.90.00
- Other
kg
10%
23.07
2307.00.00
kg
10%
23.08
2308.00.00
kg
10%
10%
23.09
2309.10.00
kg
2309.90.00
- Other
kg
10%
_______________
Chapter 24
Tobacco and manufactured tobacco substitutes
Chapter Note.
This Chapter does not cover medicinal cigarettes (Chapter 30).
Heading
No.
H.S.
Code/Tariff
No
24.01
24.02
Description
Unit of
Quantity
Rate
1.-
kg
25%
2401.20.00
kg
25%
2401.30.00
- Tobacco refuse
kg
25%
81
No.
H.S.
Code/Tariff
No
Description
2402.10.00
Unit of
Quantity
Rate
kg
25%
mil.
35%
2402.20.90
--- Other
mil.
35%
2402.90.00
- Other
mil.
25%
kg
35%
- Other:
kg
25%
24.03
2403.91.00
2403.99.00
--Other
___________
Section V
MINERAL PRODUCTS
Chapter 25
Salt; sulphur; earths and stone;
plastering materials, lime and cement
Chapter Notes.
1.-
Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only
products which are in the crude state or which have been washed (even with chemical substances eliminating
the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted,
screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except
crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to
processing beyond that mentioned in each heading.
The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not
render the product particularly suitable for specific use rather than for general use.
82
(b)
Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);
(c)
(d)
(e)
Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing
or damp course slates (heading 68.03);
(f)
(g)
Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of
magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading
90.01);
(h)
(ij)
3.-
Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in
heading 25.17.
4.-
Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or
not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished
pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms,
not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces
of pottery, brick or concrete.
__________
25.01
2501.00.00
Salt (including table salt and denatured salt) and pure sodium
chloride, whether or not in aqueous solution or containing
added anti-caking or free-flowing agents; seawater.
kg
25%
25.02
2502.00.00
kg
0%
25.03
2503.00.00
kg
0%
25.04
Unit of
Quantity
Rate
H.S.
Code/Tariff No.
Description
No.
Heading
Natural graphite.
2504.10.00
- In powder or in flakes
kg
0%
2504.90.00
- Other
kg
0%
25.05
kg
0%
2505.90.00
- Other
kg
0%
83
H.S.
Code/Tariff No.
25.06
Description
Unit of
Quantity
Rate
Heading
- Quartz
kg
0%
- Quartzite :
25.07
2506.21.00
kg
0%
2506.29.00
-- Other
kg
0%
2507.00.00
kg
25.08
25.09
- Bentonite
kg
0%
2508.20.00
kg
0%
2508.30.00
- Fire-clay
kg
0%
2508.40.00
- Other clays
kg
0%
2508.50.00
kg
0%
2508.60.00
- Mullite
kg
0%
2508.70.00
kg
0%
2509.00.00
Chalk.
kg
0%
25.10
- Unground
kg
0%
2510.20.00
- Ground
kg
0%
25.11
25.12
25.13
10%
kg
0%
2511.20.00
kg
0%
2512.00.00
kg
0%
84
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
- Pumice stone :
25.14
2513.11.00
kg
0%
2513.19.00
-- Other
kg
0%
2513.20.00
kg
0%
2514.00.00
kg
0%
25.15
kg
0%
2515.12.00
kg
0%
2515.20.00
kg
0%
25.16
kg
0%
2516.12.00
kg
0%
- Sandstone :
2516.21.00
kg
0%
2516.22.00
kg
0%
2516.90.00
kg
0%
85
H.S.
Code/Tariff No.
25.17
Description
Unit of
Quantity
Rate
Heading
kg
10%
2517.20.00
kg
10%
2517.30.00
- Tarred macadam
kg
10%
-- Of marble
kg
10%
2517.49.00
-- Other
kg
10%
25.18
kg
10%
2518.20.00
kg
10%
2518.30.00
kg
10%
25.19
kg
10%
2519.90.00
- Other
kg
10%
25.20
25.21
-Gypsum; anhydrite
kg
0%
2520.20.00
- Plasters
kg
0%
2521.00.00
kg
10%
86
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
Quicklime, slaked lime and hydraulic lime, other than calcium oxide
and hydroxide of heading 28.25.
25.22
2522.10.00
- Quicklime
kg
10%
2522.20.00
- Slaked lime
kg
10%
2522.30.00
- Hydraulic lime
kg
10%
kg
10%
25.23
Portland
cement,
aluminous
cement, slag
cement,
supersulphate cement and similar hydraulic cements, whether
or not coloured or in the form of clinkers.
2523.10.00
- Cement clinkers
- Portland cement :
25.24
2523.21.00
kg
25%
2523.29.00
-- Other
kg
55%
2523.30.00
- Aluminous cement
kg
25%
2523.90.00
kg
25%
2524.00.00
Asbestos.
kg
25%
25.25
kg
10%
2525.20.00
- Mica powder
kg
10%
2525.30.00
- Mica waste
kg
10%
25.26
kg
10%
2526.20.00
- Crushed or powdered
kg
10%
25.28
2528.10.00
kg
10%
2528.90.00
- Other
kg
10%
2
Rates to be reduced from 55% to 35% over a period of four years at an
annual rate of 5%.
87
H.S.
Code/Tariff No.
25.29
Description
Unit of
Quantity
Rate
Heading
- Felspar
kg
10%
- Fluorspar :
2529.21.00
kg
10%
2529.22.00
kg
10%
2529.30.00
kg
10%
25.30
kg
10%
2530.20.00
kg
10%
2530.90.00
- Other
kg
10%
_______________
Chapter 26
Ores, slag and ash
Chapter Notes.
1.-
(b)
(c)
Sludges from the storage tanks of petroleum oils, consisting maily of such oils (heading 27.10);
(d)
88
(f)
Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing
precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal
(heading 71.12); or
(g)
Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2.-
For the purposes of headings. 26.01 to 26.17, the term "ores" means minerals of mineralogical species actually
used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of
Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings. 26.01 to 26.17 do not,
however, include minerals which have been submitted to processes not normal to the metallurgical industry.
3.-
Subheading Notes.
For the purposes of subheading 2620.21, leaded gasoline sludges and leaded anti-knock compound sludges
mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example,
tetraethyllead), and consisting essentially of lead compounds and iron oxide.
2.-
Ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of
arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading
2620.60.
_______________
Heading
No.
Description
H.S.
Code/Tariff No.
26.01
Unit of
Quantity
Rate
1.-
2601.11.00
-- Non-agglomerated
kg
0%
2601.12.00
-- Agglomerated
kg
0%
2601.20.00
kg
0%
26.02
2602.00.00
kg
0%
26.03
2603.00.00
kg
0%
26.04
2604.00.00
kg
0%
26.05
2605.00.00
kg
0%
26.06
2606.00.00
kg
0%
26.07
2607.00.00
kg
0%
89
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
26.08
2608.00.00
kg
0%
26.09
2609.00.00
kg
0%
26.10
2610.00.00
kg
0%
26.11
2611.00.00
kg
0%
26.12
kg
0%
2612.20.00
kg
0%
26.13
26.14
- Roasted
kg
0%
2613.90.00
- Other
kg
0%
2614.00.00
kg
0%
26.15
kg
0%
2615.90.00
- Other
kg
0%
26.16
kg
0%
2616.90.00
- Other
kg
0%
26.17
kg
0%
2617.90.00
- Other
kg
0%
26.18
2618.00.00
kg
0%
26.19
2619.00.00
kg
0%
26.20
90
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2620.11.00
kg
0%
2620.19.00
-- Other
kg
0%
kg
0%
2620.29.00
-- Other
kg
0%
2620.30.00
kg
0%
2620.40.00
kg
0%
2620.60.00
kg
0%
- Other
kg
0%
2620.91.00
kg
0%
2620.99.00
-- Other
kg
0%
26.21
Other slag and ash, including seaweed ash (kelp); ash and
residue from the incineration of municipal waste.
2621.10.00
kg
0%
2621.90.00
- Other
kg
0%
________
Chapter 27
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Chapter Notes.
1.-
Separate chemically defined organic compounds, other than pure methane and propane, which are to be
classified in heading 27.11;
(b)
(c)
91
References in heading 27.10 to "petroleum oils and oils obtained from bituminous minerals" include not only
petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting
mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the nonaromatic constituents exceeds that of the aromatic constituents.
However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at
300 C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).
3.-
For the purposes of heading 27.10, waste oils means waste containing mainly petroleum oils and oils
obtained from the bituminous minerals ( as described in Note 2 to this Chapter), whether or not mixed with
water. These include:
(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils
and transformer oils);
(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration
of additives (for example, chemicals) used in the manufacture of the primary products; and
(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills,
storage tank washings, or from the use of cutting oils for machining operations.
Subheading Notes.
1.-
For the purposes of subheading 2701.11, "anthracite" means coal having a volatile matter limit (on a dry,
mineral-matter-free basis) not exceeding 14%.
2.-
For the purposes of subheading 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry,
mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis)
equal to or greater than 5,833 kcal/kg.
3.-
For the purposes of subheadings 2707.10, 2707.20, 2707.30, 2707.40 and 2707.60, the terms "benzol
(benzene), "toluol (toluene)", "xylol (xylenes)", "naphthalene" and "phenols" apply to products which contain
more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.
4.-
For the purposes of subheading 2710.11, light oils and preparations are those of which 90% or more by
volume (including losses) distil at 210 C (ASTM D 86 method).
Heading
No.
Description
H.S.
Code/Tariff No.
27.01
Unit of
Quantity
Rate
__________
2701.11.00
-- Anthracite
kg
10%
2701.12.00
-- Bituminous coal
kg
10%
2701.19.00
-- Other coal
kg
10%
2701.20.00
kg
10%
kg
10%
kg
10%
27.02
2702.20.00
- Agglomerated lignite
92
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
27.03
2703.00.00
kg
10%
27.04
2704.00.00
kg
10%
27.05
2705.00.00
Coal gas, water gas, producer gas and similar gases, other than
petroleum gases and other gaseous hydrocarbons.
kg
10%
27.06
2706.00.00
Tar distilled from coal, from lignite or from peat, and other
mineral tars, whether or not dehydrated or partially distilled,
including reconstituted tars.
kg
10%
27.07
- Benzol (benzene)
kg
10%
2707.20.00
- Toluol ( toluene)
kg
10%
2707.30.00
- Xylole (xylenes)
kg
10%
2707.40.00
- Naphthalene
kg
10%
2707.50.00
kg
10%
2707.60.00
- Phenols
kg
10%
- Other :
2707.91.00
-- Creosote oils
kg
10%
2707.99.00
-- Other
kg
10%
27.08
27.09
27.10
Pitch and pitch coke, obtained from coal tar or from other
mineral tars.
2708.10.00
- Pitch
kg
10%
2708.20.00
- Pitch coke
kg
10%
2709.00.00
kg
0%
93
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
0%
2710.11.20
0%
2710.11.30
0%
2710.11.40
0%
2710.11.50
0%
2710.11.90
0%
0%
-- Other:
2710.19.10
2710.19.21
0%
2710.19.22
0%
2710.19.29
0%
0%
0%
0%
2710.19.39
---- Gas oil (automotive, light, amber for high speed engines)
---- Diesel oil (industrial heavy, black, for low speed marine and
stationery engines)
---- Other gas oils
--- Residual oils:
2710.19.41
0%
2710.19.42
---- Residual fuel oils (marine, furnace and similar fuel oils) of a
Kinematic viscosity of 180 centistrokes
0%
2710.19.43
---- Residual fuel oils (marine, furnace and similar fuel oils) of a
Kinematic viscosity of 280 centistrokes
0%
0%
2710.19.49
94
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
25%
kg
25%
10%
2710.19.54
25%
2710.19.55
0%
10%
10%
2710.19.51
2710.19.52
2710.19.53
2710.19.56
2710.19.59
2710.91.00
10%
2710.99.00
-- Other
10%
27.11
-- Natural gas
kg
25%
2711.12.00
-- Propane
kg
25%
2711.13.00
-- Butanes
kg
25%
2711.14.00
kg
25%
2711.19.00
-- Other
kg
25%
- In gaseous state :
2711.21.00
-- Natural gas
kg
25%
2711.29.00
-- Other
kg
25%
27.12
- Petroleum jelly
kg
25%
2712.20.00
kg
0%
95
No.
H.S.
Description
Code/Tariff No.
2712.90.00
27.13
Unit of
Quantity
- Other
Rate
kg
0%
-- Not calcined
kg
10%
2713.12.00
-- Calcined
kg
0%
2713.20.00
- Petroleum bitumen
kg
10%
2713.90.00
kg
10%
27.14
kg
10%
2714.90.00
- Other
kg
10%
27.15
2715.00.00
kg
10%
27.16
2716.00.00
1000
KWh
10%
__________
96
Section Notes.
1.-
(a)
Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be
classified in those headings and in no other heading of the Nomenclature.
(b)
Subject to paragraph (a) above, goods answering to a description in heading 28.43 or 28.46 are to be
classified in those headings and in no other heading of this Section.
2.-
Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06,
33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified
in those headings and in no other heading of the Nomenclature.
3.-
Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section
and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading
appropriate to that product, provided that the constituents are :
(a)
having regard to the manner in which they are put up, clearly identifiable as being intended to be used
together without first being repacked;
(b)
(c)
identifiable, whether by their nature or by the relative proportions in which they are present, as being
complementary one to another.
__________
Chapter 28
Inorganic chemicals; organic or inorganic compounds
of precious metals, of rare-earth metals,
of radioactive elements or of isotopes
Chapter Notes.
1.-
Except where the context otherwise requires, the headings of this Chapter apply only to :
(a)
Separate chemical elements and separate chemically defined compounds, whether or not containing
impurities;
(b)
(c)
The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a
normal and necessary method of putting up these products adopted solely for reasons of safety or for
transport and that the solvent does not render the product particularly suitable for specific use rather than
for general use;
(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent)
necessary for their preservation or transport;
(e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring
substance added to facilitate their identification or for safety reasons, provided that the additions do not
render the product particularly suitable for specific use rather than for general use.
2.-
In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and
peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of
inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.38),
organic products included in headings. 28.43 to 28.46 and carbides (heading 28.49), only the following
compounds of carbon are to be classified in this Chapter:
97
Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex
cyanogen acids (heading 28.11);
(b)
(c)
(d)
Thiocarbonates,
selenocarbonates,
tellurocarbonates,
selenocyanates,
tellurocyanates,
tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases
(heading 28.42);
(e)
Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides,
cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.51) other than calcium
cyanamide, whether or not pure (Chapter 31).
3.- Subject to the provisions of Note 1 to Section VI,this Chapter does not cover :
(a)
Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
(b)
(c)
(d)
Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in the form
of powder, granules or flakes, of heading 32.07;
(e)
Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fireextinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading
38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of
the alkali or alkaline-earth metals, of heading 38.24;
(f)
Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones
(headings. 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;
(g)
The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal
carbides sintered with a metal), of Section XV; or
(h)
Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01).
4.-
Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of subChapter IV are to be classified in heading 28.11.
5.-
6.-
Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with
an atomic number greater than 84;
(b)
Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of
Sections XIV and XV), whether or not mixed together;
(c)
Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined,
whether or not mixed together;
(d)
Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or
isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g
(0.002 Ci/g);
(e)
(f)
The term "isotopes", for the purposes of this Note and of the wording of headings. 28.44 and 28.45, refers to :
98
individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is,
elements of which the natural isotopic composition has been artificially modified.
7.-
Heading 28.48 includes copper phosphide (phosphor copper) containing more than 15% by weight of
phosphorus.
8.-
Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this
Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the
form of discs, wafers or similar forms, they fall in heading 38.18.
Heading
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
__________
- Chlorine
kg
0%
2801.20.00
- Iodine
kg
0%
2801.30.00
- Fluorine; bromine
kg
0%
28.02
2802.00.00
kg
0%
28.03
2803.00.00
kg
0%
0%
28.04
- Hydrogen
- Rare gases :
2804.21.00
-- Argon
0%
2804.29.00
-- Other
0%
2804.30.00
- Nitrogen
0%
2804.40.00
- Oxygen
25%
2804.50.00
- Boron; tellurium
kg
0%
- Silicon :
2804.61.00
kg
0%
2804.69.00
-- Other
kg
0%
99
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2804.70.00
- Phosphorus
kg
0%
2804.80.00
- Arsenic
kg
0%
2804.90.00
- Selenium
kg
0%
28.05
-- Sodium
kg
0%
2805.12.00
-- Calcium
kg
0%
2805.19.00
-- Other
kg
0%
2805.30.00
kg
0%
2805.40.00
- Mercury
kg
0%
kg
0%
2806.20.00
- Chlorosulphuric acid
kg
0%
28.07
2807.00.00
kg
10%
28.08
2808.00.00
kg
0%
28.09
28.10
- Diphosphorus pentaoxide
kg
0%
2809.20.00
kg
0%
2810.00.00
kg
0%
28.11
kg
10%
2811.19.00
-- Other
kg
10%
kg
25%
-- Carbon dioxide
100
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2811.22.00
-- Silicon dioxide
kg
0%
2811.23.00
-- Sulphur dioxide
kg
0%
2811.29.00
-- Other
kg
0%
kg
0%
2812.90.00
- Other
kg
0%
28.13
- Carbon disulphide
kg
0%
2813.90.00
- Other
kg
0%
- Anhydrous ammonia
kg
0%
2814.20.00
kg
0%
28.15
-- Solid
kg
0%
2815.12.00
kg
0%
2815.20.00
kg
0%
2815.30.00
kg
0%
28.16
28.17
kg
0%
2816.40.00
kg
0%
2817.00.00
kg
0%
kg
0%
28.18
101
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2818.20.00
kg
0%
2818.30.00
- Aluminium hydroxide
kg
0%
28.19
- Chromium trioxide
kg
0%
2819.90.00
- Other
kg
0%
28.20
Manganese oxides.
2820.10.00
- Manganese dioxide
kg
0%
2820.90.00
- Other
kg
0%
28.21
kg
0%
2821.20.00
- Earth colours
kg
0%
28.22
2822.00.00
kg
0%
28.23
2823.00.00
Titanium oxides.
kg
0%
28.24
kg
0%
2824.20.00
kg
0%
2824.90.00
- Other
kg
0%
28.25
kg
0%
2825.20.00
kg
0%
2825.30.00
kg
0%
2825.40.00
kg
0%
2825.50.00
kg
0%
2825.60.00
kg
0%
2825.70.00
kg
0%
2825.80.00
- Antimony oxides
kg
0%
2825.90.00
- Other
kg
0%
102
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
-- Of ammonium or of sodium
kg
0%
2826.12.00
-- Of aluminium
kg
0%
2826.19.00
-- Other
kg
0%
2826.20.00
kg
0%
2826.30.00
kg
0%
2826.90.00
- Other
kg
0%
28.27
- Ammonium chloride
kg
0%
2827.20.00
- Calcium chloride
kg
0%
- Other chlorides :
2827.31.00
-- Of magnesium
kg
0%
2827.32.00
-- Of aluminium
kg
0%
2827.33.00
-- Of iron
kg
0%
2827.34.00
-- Of cobalt
kg
0%
2827.35.00
-- Of nickel
kg
0%
2827.36.00
-- Of zinc
kg
0%
2827.39.00
-- Other
kg
0%
-- Of copper
kg
0%
2827.49.00
-- Other
kg
0%
kg
0%
2827.59.00
-- Other
kg
0%
103
No.
H.S.
Description
Code/Tariff No.
2827.60.00
28.28
Unit of
Quantity
Rate
kg
0%
kg
0%
2828.90.00
- Other
kg
0%
28.29
-- Of sodium
kg
0%
2829.19.00
-- Other
kg
0%
2829.90.00
- Other
kg
0%
28.30
- Sodium sulphides
kg
0%
2830.20.00
- Zinc sulphide
kg
0%
2830.30.00
- Cadmium sulphide
kg
0%
2830.90.00
- Other
kg
0%
28.31
- Of sodium
kg
0%
2831.90.00
- Other
kg
0%
28.32
Sulphites; thiosulphates.
2832.10.00
- Sodium sulphites
kg
0%
2832.20.00
- Other sulphites
kg
0%
2832.30.00
- Thiosulphates
kg
0%
28.33
-- Disodium sulphate
kg
0%
2833.19.00
-- Other
kg
0%
kg
0%
- Other sulphates :
2833.21.00
-- Of magnesium
104
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2833.22.00
-- Of aluminium
kg
0%
2833.23.00
-- Of chromium
kg
0%
2833.24.00
-- Of nickel
kg
0%
2833.25.00
-- Of copper
kg
0%
2833.26.00
-- Of zinc
kg
0%
2833.27.00
-- Of barium
kg
0%
2833.29.00
-- Other
kg
0%
2833.30.00
- Alums
kg
0%
2833.40.00
- Peroxosulphates (persulphates)
kg
0%
kg
0%
28.34
Nitrites; nitrates.
2834.10.00
- Nitrites
- Nitrates :
2834.21.00
-- Of potassium
kg
0%
2834.29.00
-- Other
kg
0%
kg
0%
28.35
2835.22.00
-- Of mono- or disodium
kg
0%
2835.23.00
-- Of trisodium
kg
0%
2835.24.00
-- Of potassium
kg
0%
2835.25.00
kg
0%
2835.26.00
kg
0%
2835.29.00
-- Other
kg
0%
- Polyphosphates :
28.36
2835.31.00
kg
0%
2835.39.00
-- Other
kg
0%
105
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2836.10.00
kg
0%
2836.20.00
- Disodium carbonate
kg
0%
2836.30.00
kg
0%
2836.40.00
- Potassium carbonates
kg
0%
2836.50.00
- Calcium carbonate
kg
0%
2836.60.00
- Barium carbonate
kg
0%
2836.70.00
- Lead carbonates
kg
0%
- Other :
2836.91.00
-- Lithium carbonates
kg
0%
2836.92.00
-- Strontium carbonate
kg
0%
2836.99.00
-- Other
kg
0%
28.37
28.38
2837.11.00
-- Of sodium
kg
0%
2837.19.00
-- Other
kg
0%
2837.20.00
- Complex cyanides
kg
0%
2838.00.00
kg
0%
28.39
-- Sodium metasilicates
kg
0%
2839.19.00
-- Other
kg
0%
2839.20.00
- Of potassium
kg
0%
2839.90.00
- Other
kg
0%
28.40
-- Anhydrous
kg
0%
2840.19.00
-- Other
kg
0%
2840.20.00
- Other borates
kg
0%
106
No.
H.S.
Description
Code/Tariff No.
2840.30.00
28.41
Unit of
Quantity
- Peroxoborates (perborates)
Rate
kg
0%
- Aluminates
kg
0%
2841.20.00
kg
0%
2841.30.00
- Sodium dichromate
kg
0%
2841.50.00
kg
0%
-- Potassium permanganate
kg
0%
2841.69.00
-- Other
kg
0%
2841.70.00
- Molybdates
kg
0%
2841.80.00
- Tungstates (wolframates)
kg
0%
2841.90.00
- Other
kg
0%
28.42
kg
0%
2842.90.00
- Other
kg
0%
kg
0%
VI.- MISCELLANEOUS
28.43
28.44
2843.21.00
-- Silver nitrate
kg
0%
2843.29.00
-- Other
kg
0%
2843.30.00
- Gold compounds
kg
0%
2843.90.00
kg
0%
107
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2844.10.00
kg
0%
2844.20.00
kg
0%
2844.30.00
kg
0%
2844.40.00
kg
0%
2844.50.00
kg
0%
28.45
2845.10.00
kg
0%
2845.90.00
- Other
kg
0%
28.46
- Cerium compounds
kg
0%
2846.90.00
- Other
kg
0%
28.47
2847.00.00
kg
0%
28.48
2848.00.00
kg
0%
28.49
28.50
- Of calcium
kg
0%
2849.20.00
- Of silicon
kg
0%
2849.90.00
- Other
kg
0%
2850.00.00
kg
0%
108
No.
28.51
H.S.
Description
Code/Tariff No.
2851.00.00
Unit of
Quantity
_____________
109
kg
Rate
0%
2.-
3.-
Except where the context otherwise requires, the headings of this Chapter apply only to :
(a)
(b)
Mixtures of two or more isomers of the same organic compound (whether or not containing impurities),
except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated
(Chapter 27);
(c)
The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their
salts, of heading 29.40, or the products of heading 29.41, whether or not chemically defined;
(d)
(e)
The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution
constitutes a normal and necessary method of putting up these products adopted solely for reasons of
safety or for transport and that the solvent does not render the product particularly suitable for specific use
rather than for general use;
(f)
The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking
agent) necessary for their preservation or transport;
(g)
The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring
or odoriferous substance added to facilitate their identification or for safety reasons, provided that the
additions do not render the product particularly suitable for specific use rather than for general use;
(h)
The following products, diluted to standard strengths, for the production of azo dyes : diazonium salts,
couplers used for these salts and diazotisable amines and their salts.
(b)
(c)
(d)
(e)
(f)
Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter,
synthetic organic products of a kind used as fluorescent brightening agents or as luminophores
(heading 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading
32.12);
(g)
(h)
Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks
or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or
3
refilling cigarette or similar lighters and of a capacity not exceeding 300 cm (heading 36.06);
(ij)
(k)
Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of
those headings which occurs last in numerical order.
110
In headings. 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated,
nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated,
nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purposes of heading 29.29.
For the purposes of headings. 29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen-function" is to be restricted to the
functions (the characteristic organic oxygen-containing groups) referred to in headings. 29.05 to 29.20.
5.-
6.-
(a)
The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these
sub-Chapters are to be classified with that compound which is classified in the heading which occurs last
in numerical order in these sub-Chapters.
(b)
Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified
in the same heading as the corresponding acid-function compounds.
(c)
Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic
bases, of sub-Chapters I to X or heading 29.42, are to be classified in the heading appropriate to
the organic compound; and
(2)
(d)
Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the
case of ethanol (heading 29.05).
(e)
Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
The compounds of headings. 29.30 and 29.31 are organic compounds the molecules of which contain, in
addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur,
arsenic, mercury or lead) directly linked to carbon atoms.
Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo-inorganic compounds) do not
include sulphonated or alogenated derivatives (including compound derivatives) which, apart from hydrogen,
oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them
their nature of sulphonated or halogenated derivatives (or compound derivatives).
7.-
Headings. 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic
polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric
alcohols or phenols with polybasic acids, or imides of polybasic acids.
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising
function or functions here listed.
8.-
Subheading Note.
1.-
Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds)
are to be classified in the same subheading as that compound (or group of compounds) provided that they are
not more specifically covered by any other subheading and that there is no residual subheading named "Other"
in the series of subheadings concerned.
_____________
111
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
Acyclic hydrocarbons.
2901.10.00
- Saturated
kg
0%
- Unsaturated :
2901.21.00
-- Ethylene
kg
0%
2901.22.00
-- Propene (propylene)
kg
0%
2901.23.00
kg
0%
2901.24.00
kg
0%
2901.29.00
-- Other
kg
0%
29.02
Cyclic hydrocarbons.
- Cyclanes, cyclenes and cycloterpenes :
2902.11.00
-- Cyclohexane
kg
0%
2902.19.00
-- Other
kg
0%
2902.20.00
- Benzene
kg
0%
2902.30.00
- Toluene
kg
0%
- Xylenes :
2902.41.00
-- o-Xylene
kg
0%
2902.42.00
-- m-Xylene
kg
0%
2902.43.00
-- p-Xylene
kg
0%
2902.44.00
kg
0%
2902.50.00
- Styrene
kg
0%
2902.60.00
- Ethylbenzene
kg
0%
2902.70.00
- Cumene
kg
0%
2902.90.00
- Other
kg
0%
29.03
kg
0%
2903.12.00
kg
0%
112
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2903.13.00
-- Chloroforme (trichloromethane)
kg
0%
2903.14.00
-- Carbon tetrachloride
kg
0%
2903.15.00
kg
0%
2903.19.00
-- Other
kg
0%
kg
0%
2903.22.00
-- Trichloroethylene
kg
0%
2903.23.00
-- Tetrachloroethylene (perchloroethylene)
kg
0%
2903.29.00
-- Other
kg
0%
2903.30.00
kg
0%
-- Trichlorofluoromethane
kg
0%
2903.42.00
-- Dichlorodifluoromethane
kg
0%
2903.43.00
-- Trichlorotrifluoroethanes
kg
0%
2903.44.00
kg
0%
2903.45.00
kg
0%
2903.46.00
kg
0%
2903.47.00
kg
0%
2903.49.00
-- Other
kg
0%
-- 1,2,3,4,5,6-Hexachlorocyclohexane
kg
0%
2903.59.00
- Other
kg
0%
kg
0%
2903.62.00
kg
0%
2903.69.00
-- Other
kg
0%
113
No.
H.S.
Description
Code/Tariff No.
29.04
Unit of
Quantity
Rate
kg
0%
2904.20.00
kg
0%
2904.90.00
- Other
kg
0%
kg
0%
2905.12.00
kg
0%
2905.13.00
kg
0%
2905.14.00
-- Other butanols
kg
0%
2905.15.00
kg
0%
2905.16.00
kg
0%
2905.17.00
kg
0%
2905.19.00
-- Other
kg
0%
kg
0%
2905.29.00
-- Other
kg
0%
- Diols :
2905.31.00
kg
0%
2905.32.00
kg
0%
2905.39.00
-- Other
kg
0%
-- 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)
kg
0%
2905.42.00
-- Pentaerythritol
kg
0%
2905.43.00
-- Mannitol
kg
0%
114
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2905.44.00
-- D-glucitol (sorbitol)
kg
0%
2905.45.00
-- Glycerol
kg
0%
2905.49.00
-- Other
kg
0%
-- Ethchlorvynol (INN)
kg
0%
2905.59.00
-- Other
kg
0%
29.06
-- Menthol
kg
0%
2906.12.00
kg
0%
2906.13.00
kg
0%
2906.14.00
-- Terpineols
kg
0%
2906.19.00
-- Other
kg
0%
- Aromatic :
2906.21.00
-- Benzyl alcohol
kg
0%
2906.29.00
-- Other
kg
0%
III.PHENOLS,
PHENOL-ALCOHOLS,
AND
THEIR
HALOGENATED, SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES
29.07
Phenols; phenol-alcohols
- Monophenols :
2907.11.00
kg
0%
2907.12.00
kg
0%
2907.13.00
kg
0%
2907.14.00
kg
0%
2907.15.00
kg
0%
2907.19.00
-- Other
kg
0%
115
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
- Polyphenols; phenol-alcohols :
2907.21.00
kg
0%
2907.22.00
kg
0%
2907.23.00
kg
0%
2907.29.00
-- Other
kg
0%
29.08
kg
0%
2908.20.00
kg
0%
2908.90.00
- Other
kg
0%
-- Diethyl ether
kg
0%
2909.19.00
-- Other
kg
0%
2909.20.00
kg
0%
2909.30.00
kg
0%
kg
0%
2909.42.00
kg
0%
2909.43.00
kg
0%
2909.44.00
kg
0%
2909.49.00
-- Other
kg
0%
116
No.
H.S.
Description
Code/Tariff No.
2909.50.00
kg
0%
2909.60.00
kg
0%
29.10
29.11
Unit of
Quantity
Rate
- Oxirane (ethyleneoxide)
kg
0%
2910.20.00
kg
0%
2910.30.00
- 1-Chloro-2,3-epox-ypropane (epichlorohydrin)
kg
0%
2910.90.00
- Other
kg
0%
2911.00.00
kg
0%
-- Methanal (formaldehyde)
kg
0%
2912.12.00
-- Ethanal (acetaldehyde)
kg
0%
2912.13.00
kg
0%
2912.19.00
-- Other
kg
0%
-- Benzaldehyde
kg
0%
2912.29.00
-- Other
kg
0%
2912.30.00
- Aldehyde-alcohols
kg
0%
-- Vanillin (4-hydroxy-3-methoxy-benzaldehyde)
kg
0%
2912.42.00
-- Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)
kg
0%
2912.49.00
-- Other
kg
0%
2912.50.00
kg
0%
117
No.
29.13
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2912.60.00
- Paraformaldehyde
kg
0%
2913.00.00
kg
0%
-- Acetone
kg
0%
2914.12.00
kg
0%
2914.13.00
kg
0%
2914.19.00
-- Other
kg
0%
-- Camphor
kg
0%
2914.22.00
kg
0%
2914.23.00
kg
0%
2914.29.00
-- Other
kg
0%
-- Phenylacetone (phenylpropan-2-one)
kg
0%
2914.39.00
-- Other
kg
0%
2914.40.00
kg
0%
2914.50.00
kg
0%
- Quinones :
2914.61.00
-- Anthraquinone
kg
0%
2914.69.00
-- Other
kg
0%
2914.70.00
kg
0%
118
No.
H.S.
Description
Code/Tariff No.
29.15
Unit of
Quantity
Rate
-- Formic acid
kg
0%
2915.12.00
kg
0%
2915.13.00
kg
0%
-- Acetic acid
kg
0%
2915.22.00
-- Sodium acetate
kg
0%
2915.23.00
-- Cobalt acetates
kg
0%
2915.24.00
-- Acetic anhydride
kg
0%
2915.29.00
-- Other
kg
0%
29.16
2915.31.00
-- Ethyl acetate
kg
0%
2915.32.00
-- Vinyl acetate
kg
0%
2915.33.00
-- n-Butyl acetate
kg
0%
2915.34.00
-- Isobutyl acetate
kg
0%
2915.35.00
-- 2-Ethoxyethyl acetate
kg
0%
2915.39.00
-- Other
kg
0%
2915.40.00
kg
0%
2915.50.00
kg
0%
2915.60.00
kg
0%
2915.70.00
kg
0%
2915.90.00
- Other
kg
0%
Unsaturated
acyclic
monocarboxylic
acids,
cyclic
monocarboxylic acids, their anhydrides, halides, peroxides and
peroxyacids; their halogenated, sulphonated, nitrated or
nitrosated derivatives.
- Unsaturated acyclic monocarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids and their derivatives :
119
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2916.11.00
kg
0%
2916.12.00
kg
0%
2916.13.00
kg
0%
2916.14.00
kg
0%
2916.15.00
kg
0%
2916.19.00
-- Other
kg
0%
2916.20.00
kg
0%
halides,
2916.31.00
kg
0%
2916.32.00
kg
0%
2916.34.00
kg
0%
2916.35.00
kg
0%
2916.39.00
-- Other
kg
0%
29.17
kg
0%
2917.12.00
kg
0%
2917.13.00
kg
0%
2917.14.00
-- Maleic anhydride
kg
0%
2917.19.00
-- Other
kg
0%
2917.20.00
kg
0%
kg
0%
-- Dibutyl orthophthalates
120
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2917.32.00
-- Dioctyl orthophthalates
kg
0%
2917.33.00
kg
0%
2917.34.00
kg
0%
2917.35.00
-- Phthalic anhydride
kg
0%
2917.36.00
kg
0%
2917.37.00
-- Dimethyl terephthalate
kg
0%
2917.39.00
-- Other
kg
0%
29.18
kg
0%
2918.12.00
-- Tartaric acid
kg
0%
2918.13.00
kg
0%
2918.14.00
-- Citric acid
kg
0%
2918.15.00
kg
0%
2918.16.00
kg
0%
2918.19.00
-- Other
kg
0%
kg
0%
2918.22.00
kg
0%
2918.23.00
kg
0%
2918.29.00
-- Other
kg
0%
2918.30.00
kg
0%
121
No.
H.S.
Description
Code/Tariff No.
2918.90.00
Unit of
Quantity
- Other
Rate
kg
0%
kg
0%
2919.00.00
29.20
2920.10.00
kg
0%
2920.90.00
- Other
kg
0%
Amine-function compounds.
- Acyclic monoamines and their derivatives; salts thereof :
2921.11.00
kg
0%
2921.12.00
kg
0%
2921.19.00
-- Other
kg
0%
kg
0%
2921.22.00
kg
0%
2921.29.00
-- Other
kg
0%
2921.30.00
kg
0%
kg
0%
2921.42.00
kg
0%
2921.43.00
kg
0%
2921.44.00
kg
0%
2921.45.00
kg
0%
122
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
2921.46.00
2921.49.00
-- Other
Rate
kg
0%
kg
0%
2921.59.00
--
kg
0%
29.22
Other
Oxygen-function amino-compounds.
- Amino-alcohols, other than those containing more than one kind of
oxygen function, their ethers and esters; salts thereof :
2922.11.00
kg
0%
2922.12.00
kg
0%
2922.13.00
kg
0%
2922.14.00
kg
0%
2922.19.00
-- Other
kg
0%
kg
0%
2922.22.00
kg
0%
2922.29.00
-- Other
kg
0%
kg
0%
2922.39.00
-- Other
kg
0%
kg
0%
2922.42.00
kg
0%
2922.43.00
kg
0%
123
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2922.44.00
kg
0%
2922.49.00
-- Other
kg
0%
2922.50.00
kg
0%
29.23
kg
0%
2923.20.00
kg
0%
2923.90.00
- Other
kg
0%
kg
0%
2924.11.00
-- Meprobamate (INN)
kg
0%
2924.19.00
-- Other
kg
0%
29.24
kg
0%
2924.23.00
kg
0%
2924.24.00
-- Ethinamate (INN)
kg
0%
2924.29.00
-- Other
kg
0%
29.25
kg
0%
2925.12.00
-- Glutethimide (INN)
kg
0%
2925.19.00
-- Other
kg
0%
2925.20.00
kg
0%
29.26
Nitrile-function compounds.
2926.10.00
- Acrylonitrile
kg
0%
2926.20.00
- 1-Cyanoguanidine (dicyandiamide)
kg
0%
124
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2926.30.00
- Fenproporex (INN) and its salts; methadone (INN) intermediate (4cyano-2-dimethylamino-4, 4-diphenylbutane)
kg
0%
2926.90.00
- Other
kg
0%
29.27
2927.00.00
kg
0%
29.28
2928.00.00
kg
0%
29.29
- Isocyanates
kg
0%
2929.90.00
- Other
kg
0%
29.31
Organo-sulphur compounds.
2930.10.00
- Dithiocarbonates (xanthates)
kg
0%
2930.20.00
kg
0%
2930.30.00
kg
0%
2930.40.00
- Methionine
kg
0%
2930.90.00
- Other
kg
0%
2931.00.00
kg
0%
29.32
-- Tetrahydrofuran
kg
0%
2932.12.00
-- 2-Furaldehyde (furfuraldehyde)
kg
0%
2932.13.00
kg
0%
2932.19.00
-- Other
kg
0%
- Lactones :
2932.21.00
kg
0%
2932.29.00
-- Other lactones
kg
0%
kg
0%
- Other :
2932.91.00
-- Isosafrole
125
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2932.92.00
-- 1-(1,3-Benzodioxol-5-yl)propan-2-one
kg
0%
2932.93.00
-- Piperonal
kg
0%
2932.94.00
-- Safrole
kg
0%
2932.95.00
kg
0%
2932.99.00
-- Other
kg
0%
29.33
kg
0%
2933.19.00
-- Other
kg
0%
kg
0%
2933.29.00
-- Other
kg
0%
kg
0%
2933.32.00
kg
0%
2933.33.00
kg
0%
2933.39.00
-- Other
kg
0%
kg
0%
2933.49.00
-- Other
kg
0%
kg
0%
126
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2933.53.00
kg
0%
2933.54.00
kg
0%
2933.55.00
kg
0%
2933.59.00
-- Other
kg
0%
-- Melamine
kg
0%
2933.69.00
-- Other
kg
0%
- Lactams :
2933.71.00
-- 6-Hexanelactam (epsilon-caprolact-am)
kg
0%
2933.72.00
kg
0%
2933.79.00
-- Other lactams
kg
0%
- Other:
2933.91.00
kg
0%
2933.99.00
-- Other
kg
0%
29.34
kg
0%
2934.20.00
- Compounds containing in the structure a benzothiazole ringsystem (whether or not hydrogenated), not further fused
kg
0%
2934.30.00
kg
0%
- Other:
127
No.
29.35
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2934.91.00
kg
0%
2934.99.00
-- Other
kg
0%
2935.00.00
Sulphonamides.
kg
0%
kg
0%
29.36
2936.10.00
- Provitamins, unmixed
- Vitamins and their derivatives,unmixed:
2936.21.00
kg
0%
2936.22.00
kg
0%
2936.23.00
kg
0%
2936.24.00
kg
0%
2936.25.00
kg
0%
2936.26.00
kg
0%
2936.27.00
kg
0%
2936.28.00
kg
0%
2936.29.00
kg
0%
2936.90.00
kg
0%
29.37
kg
0%
2937.12.00
kg
0%
2937.19.00
-- Other
kg
0%
128
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2937.21.00
kg
0%
2937.22.00
kg
0%
2937.23.00
kg
0%
2937.29.00
-- Other
kg
0%
Catecholamine
analogues:
hormones,
their
derivatives
and
structural
2937.31.00
-- Epinephrine
kg
0%
2937.39.00
-- Other
kg
0%
2937.40.00
- Amino-acids derivatives
kg
0%
2937.50.00
kg
0%
2937.90.00
-- Other
kg
0%
kg
0%
2938.90.00
- Other
kg
0%
29.39
kg
0%
2939.19.00
-- Other
kg
0%
kg
0%
2939.29.00
-- Other
kg
0%
2939.30.00
kg
0%
129
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
2939.41.00
kg
0%
2939.42.00
kg
0%
2939.43.00
kg
0%
2939.49.00
-- Other
kg
0%
kg
0%
2939.59.00
-- Other
kg
0%
kg
0%
2939.62.00
kg
0%
2939.63.00
kg
0%
2939.69.00
-- Other
kg
0%
- Other:
2939.91.00
kg
0%
2939.99.00
-- Other
kg
0%
kg
0%
2940.00.00
29.41
29.42
2941.10.00
kg
0%
2941.20.00
kg
0%
2941.30.00
kg
0%
2941.40.00
kg
0%
2941.50.00
kg
0%
2941.90.00
- Other
kg
0%
2942.00.00
kg
0%
130
Chapter 30
Pharmaceutical products
Chapter Notes.
1.-
Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and
mineral waters), other than nutritional preparations for intravenous administration (Section IV);
(b)
Plasters specially calcined or finely ground for use in dentistry (heading 25.20);
(c)
Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01);
(d)
Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;
(e)
(f)
(g)
Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).
2.-
For the purposes of heading 30.02, the expression "modified immunological products" applies only to
monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.
3.-
For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated :
(a)
(b)
4.-
As unmixed products :
(1)
(2)
(3)
Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent;
(2)
(3)
Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of
the Nomenclature :
(a)
Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound
closure;
(b)
(c)
(d)
Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to
the patient, being unmixed products put up in measured doses or products consisting of two or more
ingredients which have been mixed together for such uses;
(e)
Blood-grouping reagents;
(f)
(g)
131
(ij)
Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body
for surgical operations or physical examinations or as a coupling agent between the body and medical
instruments; and
(k)
Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended
purpose due to, for example, expiry of shelf life.
Heading
No.
H.S.
Description
Code/Tariff No.
30.01
Unit of
Quantity
Rate
_______________
kg
0%
3001.20.00
kg
0%
3001.90.00
Other
kg
0%
30.02
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions
and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines,toxins,
cultures of micro-organisms (excluding yeasts) and similar
products.
3002.10.00
kg
0%
3002.20.00
kg
0%
3002.30.00
kg
0%
3002.90.00
- Other
kg
0%
30.03
kg
0%
3003.20.00
kg
0%
132
0%
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
3003.31.00
-- Containing insulin
kg
0%
3003.39.00
-- Other
kg
0%
3003.40.00
kg
0%
3003.90.00
- Other
kg
0%
30.04
kg
10%
3004.20.00
kg
10%
-- Containing insulin
kg
0%
3004.32.00
kg
10%
3004.39.00
-- Other
kg
10%
3004.40.00
kg
10%
3004.50.00
kg
10%
3004.90.00
- Other
kg
10%
kg
0%
30.05
30.06
3005.90.10
kg
0%
3005.90.90
--- Other
kg
0%
133
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
3006.10.00
kg
0%
3006.20.00
- Blood-grouping reagents
kg
0%
kg
0%
3006.30.00
3006.40.00
kg
0%
3006.50.00
kg
10%
3006.60.00
kg
0%
3006.70.00
kg
0%
3006.80.00
- Waste Pharmaceuticals
kg
25%
____________
134
Chapter Notes.
1.-
2.-
(b)
Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (A), 3
(A), 4 (A) or 5 below); or
(c)
Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of
heading 38.24; optical elements of potassium chloride (heading 90.01).
Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages
described in heading 31.05 :
(A)
(ii)
(iii)
Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv)
(v)
Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
(vi)
Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
3.-
(B)
Fertilisers consisting of any of the goods described in (A) above mixed together.
(C)
Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed
with chalk, gypsum or other inorganic non-fertilising substances.
(D)
Liquid fertilisers consisting of the goods of subparagraph (A) (ii) or (viii) above, or of mixtures of those
goods, in an aqueous or ammoniacal solution.
Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or packages
described in heading 31.05 :
(A)
(B)
Basic slag;
(ii)
Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of
impurities;
(iii)
(iv)
Calcium hydrogenorthophosphate containing not less than 0.2 % by weight of fluorine calculated on
the dry anhydrous product.
Fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being
taken of the fluorine content limit.
135
Fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of
the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages
described in heading 31.05 :
(A)
(B)
Crude natural potassium salts (for example, carnallite, kainite and sylvite);
(ii)
Potassium chloride, whether or not pure, except as provided in Note 1 (c) above;
(iii)
(iv)
Fertilisers consisting of any of the goods described in (A) above mixed together.
5.-
Ammonium
dihydrogenorthophosphate
(monoammonium
phosphate)
and
diammonium
hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be
classified in heading 31.05.
6.-
For the purposes of heading 31.05, the term "other fertilisers" applies only to products of a kind used as
fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen,
phosphorus or potassium.
Heading
Description
No.
H.S.
Code/Tariff
No.
31.01
3101.00.00
31.02
Unit of
Quantity
Rate
_____________
kg
0%
kg
0%
3102.21.00
-- Ammonium sulphate
kg
0%
3102.29.00
-- Other
kg
0%
3102.30.00
kg
0%
3102.40.00
kg
0%
3102.50.00
- Sodium nitrate
kg
0%
3102.60.00
kg
0%
3102.70.00
- Calcium cyanamide
kg
0%
3102.80.00
kg
0%
136
No.
H.S.
Code/Tariff
No.
Description
3102.90.00
31.03
Unit of
Quantity
Rate
kg
0%
- Superphosphates
kg
0%
3103.20.00
- Basic slag
kg
0%
3103.90.00
- Other
kg
0%
31.04
kg
0%
3104.20.00
- Potassium chloride
kg
0%
3104.30.00
- Potassium sulphate
kg
0%
3104.90.00
- Other
kg
0%
31.05
kg
0%
3105.20.00
kg
0%
3105.30.00
kg
0%
3105.40.00
kg
0%
kg
0%
3105.59.00
-- Other
kg
0%
3105.60.00
kg
0%
3105.90.00
- Other
kg
0%
_____________
137
Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic
products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused
silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms
or packings for retail sale, of heading 32.12);
(b)
Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or
(c)
2.-
Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3.-
Headings. 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the
case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of
a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The
headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind
used in the manufacture of paints, including enamels (heading 32.12), or to other preparations of heading 32.07,
32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
4.-
Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in
headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight
of the solution.
5.-
The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil
paints, whether or not they are also suitable for colouring distempers.
6.-
The expression "stamping foils" in heading 32.12 applies only to thin sheets of a kind used for printing, for
example, book covers or hat bands, and consisting of :
(a)
Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other
binder; or
(b)
Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
Heading
No.
Description
H.S.
Code/Tariff No.
32.01
Unit of
Quantity
Rate
_________
- Quebracho extract
kg
0%
3201.20.00
- Wattle extract
kg
0%
3201.90.00
- Other
kg
0%
138
No.
H.S.
Description
Code/Tariff No.
32.02
32.03
Unit of
Quantity
Rate
kg
0%
3202.90.00
- Other
kg
0%
kg
0%
3203.00.00
32.04
32.05
32.06
3204.11.00
kg
0%
3204.12.00
kg
0%
3204.13.00
kg
0%
3204.14.00
kg
0%
3204.15.00
kg
0%
3204.16.00
kg
0%
3204.17.00
kg
0%
3204.19.00
kg
0%
3204.20.00
kg
0%
3204.90.00
- Other.
kg
0%
3205.00.00
kg
0%
139
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
kg
0%
3206.19.00
-- Other
kg
0%
3206.20.00
kg
0%
3206.30.00
kg
0%
kg
0%
3206.42.00
kg
0%
3206.43.00
kg
0%
3206.49.00
-- Other
kg
0%
3206.50.00
kg
0%
32.07
kg
0%
3207.20.00
kg
0%
3207.30.00
kg
0%
3207.40.00
kg
0%
32.08
32.09
- Based on polyesters
kg
25%
3208.20.00
kg
25%
3208.90.00
- Other
kg
25%
140
No.
H.S.
Description
Code/Tariff No.
3209.10.00
kg
25%
3209.90.00
- Other
kg
25%
32.10
32.11
Unit of
Quantity
Rate
kg
10%
3210.00.90
- Other
kg
25%
3211.00.00
Prepared driers.
kg
10%
kg
10%
32.12
- Stamping foils
- Other:
3212.90.10
kg
10%
3212.90.90
--- Other
kg
10%
32.13
- Colours in sets
kg
25%
3213.90.00
- Other
kg
25%
32.14
kg
25%
3214.90.00
- Other
kg
25%
32.15
-- Black
kg
10%
3215.19.00
-- Other
kg
10%
141
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
- Other:
3215.90.10
kg
0%
3215.90.90
---Other
kg
25%
_________
Chapter 33
Essential oils and resinoids; perfumery,
cosmetic or toilet preparations
Chapter Notes.
1.-
(b)
(c)
2.-
The expression "odoriferous substances" in heading 33.02 refers only to the substances of heading 33.01, to
odoriferous constituents isolated from those substances or to synthetic aromatics.
3.-
Headings. 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and
aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a
kind sold by retail for such use.
4.-
The expression "perfumery, cosmetic or toilet preparations" in heading 33.07 applies, inter alia, to the following
products : scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers
impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens,
impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.
Heading
No.
33.01
Description
H.S.
Code/Tariff No.
Unit of
Quantity
142
Rate
_________
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
3301.11.00
-- Of bergamot
kg
0%
3301.12.00
-- Of orange
kg
0%
3301.13.00
-- Of lemon
kg
0%
3301.14.00
-- Of lime
kg
0%
3301.19.00
-- Other
kg
0%
-- Of geranium
kg
0%
3301.22.00
-- Of jasmin
kg
0%
3301.23.00
-- Of lavender or of lavandin
kg
0%
3301.24.00
kg
0%
3301.25.00
-- Of other mints
kg
0%
3301.26.00
-- Of vetiver
kg
0%
3301.29.00
-- Other
kg
0%
3301.30.00
- Resinoids
kg
0%
3301.90.00
- Other
kg
0%
33.02
33.03
kg
0%
3302.90.00
- Other
kg
0%
3303.00.00
kg
25%
33.04
kg
25%
3304.20.00
kg
25%
3304.30.00
kg
25%
kg
25%
- Other :
3304.91.00
143
No.
H.S.
Description
Code/Tariff No.
3304.99.00
33.05
Unit of
Quantity
-- Other.
Rate
kg
25%
- Shampoos
kg
25%
3305.20.00
kg
25%
3305.30.00
- Hair lacquers
kg
25%
3305.90.00
- Other
kg
25%
33.06
- Dentifrices
kg
25%
3306.20.00
kg
25%
3306.90.00
- Other
kg
25%
33.07
kg
25%
3307.20.00
kg
25%
3307.30.00
kg
25%
kg
25%
3307.49.00
-- Other
kg
25%
3307.49.00
--Other
kg
25%
_________
Chapter 34
Soap, organic surface-active agents, washing preparations,
lubricating preparations, artificial waxes, prepared waxes,
polishing or scouring preparations, candles and similar articles,
modelling pastes, "dental waxes" and dental preparations
with a basis of plaster
Chapter Notes.
144
Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release
preparations (heading 15.17);
(b)
(c)
Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic
surface-active agents (heading 33.05, 33.06 or 33.07).
2.-
For the purposes of heading 34.01, the expression "soap" applies only to soap soluble in water. Soap and the
other products of heading 34.01 may contain added substances (for example, disinfectants, abrasive powders,
fillers or medicaments). Products containing abrasive powders remain classified in heading 34.01 only if in the
form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 34.05 as
"scouring powders and similar preparations".
3.-
For the purposes of heading 34.02, "organic surface-active agents" are products which when mixed with water
at a concentration of 0.5% at 20C and left to stan d for one hour at the same temperature :
(a)
give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
(b)
reduce the surface tension of water to 4.5 x10 N/m (45 dyne/cm)or less.
-2
4.-
In heading 34.03 the expression "petroleum oils and oils obtained from bituminous minerals" applies to the
products defined in Note 2 to Chapter 27.
5.-
In heading 34.04, subject to the exclusions provided below, the expression "artificial waxes and prepared
waxes" applies only to :
(A)
(B)
(C)
Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral
substances or other materials.
(b)
Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading
15.21;
(c)
Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured; or
(d)
Waxes mixed with, dispersed in or dissolved in a liquid medium (headings. 34.05, 38.09, etc.).
________
145
No.
H.S.
Description
Code/Tariff No.
34.01
Unit of
Quantity
Rate
3401.11.00
kg
25%
3401.19.00
-- Other
kg
25%
kg
25%
3401.20.90
--- Other
kg
25%
3401.30.00
kg
25%
34.02
34.03
3402.11.00
-- Anionic
kg
10%
3402.12.00
-- Cationic
kg
10%
3402.13.00
-- Non-ionic
kg
25%
3402.19.00
-- Other
kg
25%
3402.20.00
kg
25%
3402.90.00
- Other
kg
25%
146
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
3403.11.00
kg
0%
3403.19.00
-- Other
kg
0%
- Other :
3403.91.00
kg
0%
3403.99.00
-- Other
kg
0%
34.04
kg
0%
3404.20.00
kg
0%
3404.90.00
- Other
kg
0%
34.05
kg
25%
3405.20.00
kg
25%
3405.30.00
kg
25%
3405.40.00
kg
25%
3405.90.00
- Other
kg
25%
34.06
3406.00.00
kg
25%
34.07
3407.00.00
kg
10%
________
147
Chapter Notes.
2.-
(b)
Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments
or other products of Chapter 30;
(c)
(d)
(e)
(f)
For the purposes of heading 35.05, the term "dextrins" means starch degradation products with a reducing
sugar content, expressed as dextrose on the dry substance, not exceeding 10%.
Such products with a reducing sugar content exceeding 10% fall in heading 17.02.
__________
Heading
No.
H.S.
Description
Code/Tariff No.
35.01
- Casein
kg
10%
3501.90.00
- Other
kg
10%
35.02
35.03
Unit of
Quantity
Rate
1.-
Egg albumin :
3502.11.00
-- Dried
kg
10%
3502.19.00
-- Other
kg
10%
3502.20.00
kg
10%
3502.90.00
Other
kg
10%
3503.00.00
kg
10%
148
No.
35.04
H.S.
Description
Code/Tariff No.
3504.00.00
35.05
Unit of
Quantity
Rate
kg
10%
kg
10%
3505.20.00
- Glues
kg
25%
kg
25%
35.06
3506.91.00
kg
25%
3506.99.00
-- Other
kg
25%
35.07
kg
0%
3507.90.00
- Other
kg
0%
__________
149
Chapter Notes.
1.-
This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a)
or (b) below.
2.-
Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets,
sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or
semi-solid form ;
(b)
Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters
and of a capacity not exceeding 300 cm; and
(c)
36.01
3601.00.00
Propellent powders.
kg
10%
36.02
3602.00.00
kg
10%
36.03
3603.00.00
kg
10%
36.04
36.05
Unit of
Quantity
Rate
H.S.
Code/Tariff
No.
Description
No.
Heading
- Fireworks
kg
25%
3604.90.00
- Other
kg
25%
3605.00.00
kg
35%
36.06
kg
25%
3606.90.00
Other
kg
25%
______________
150
2.-
In this Chapter the word "photographic" relates to the process by which visible images are formed, directly or
indirectly, by the action of light or other forms of radiation on photosensitive surfaces.
Heading
No.
H.S.
Description
Code/Tariff No.
37.01
Unit of
Quantity
Rate
__________
- For X-ray
0%
3701.20.00
kg
10%
3701.30.00
10%
- Other :
3701.91.00
kg
10%
3701.99.00
-- Other
10%
37.02
- For X-ray
0%
3702.20.00
10%
10%
3702.32.00
10%
3702.39.00
-- Other
10%
10%
3702.42.00
10%
3702.43.00
10%
151
No.
H.S.
Description
Code/Tariff No.
3702.44.00
Unit of
Quantity
Rate
10%
10%
3702.52.00
10%
3702.53.00
10%
3702.54.00
10%
3702.55.00
10%
3702.56.00
-- Of a width exceeding 35 mm
10%
- Other :
3702.91.00
10%
3702.93.00
10%
3702.94.00
10%
3702.95.00
-- Of a width exceeding 35 mm
10%
37.03
37.04
kg
10%
3703.20.00
kg
10%
3703.90.00
- Other
kg
10%
3704.00.00
kg
10%
37.05
37.06
kg
10%
3705.20.00
- Microfilms
kg
10%
3705.90.00
- Other
kg
10%
152
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
3706.10.00
- Of a width of 35 mm or more
10%
3706.90.00
- Other
10%
37.07
- Sensitising emulsions
kg
10%
3707.90.00
- Other
kg
10%
__________
153
2.-
3.-
4.-
Separate chemically defined elements or compounds with the exception of the following :
(1)
(2)
(3)
(4)
(5)
(b)
Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the
preparation of human foodstuffs (generally heading 21.06);
(c )
Ash and residues ( including sludges, other than sewage sludge), containing metals, arsenic or their
mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20);
(d)
(e)
Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical
compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery
of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for
example, finely divided powder or woven gauze (Section XIV or XV).
(A)
For the purpose of heading 38.22, the expression certified reference materials means reference
materials which are accompanied by a certificate which indicates that the values of the certified
properties, the methods used to deternine these values and the degree of certainty associated with each
value and which are suitable for analytical , calibrating or referencing purposes.
(B)
With the exception of the products of Chapter 28 or 29, for the classification of certified reference
materials, heading 38.22 shall take precedence over any other heading in the Nomenclature.
Heading 38.24 includes the following goods which are not to be classified in any other heading of the
Nomenclature :
(a)
Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or
of the halides of the alkali or alkaline-earth metals;
(b)
(c)
(c)
Stencil correctors and other correcting fluids put up in packings for retail sale; and
(d)
Throughout the Nomenclature, municipal waste means waste of a kind collected from households, hotels,
restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and
demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood,
paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The
term municipal waste, however, does not cover:
(a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper,
textiles, glass or metals and spent batteries which fall in their appropriate headings of the Nomenclature;
154
For the purposes of heading 38.25, sewage sludge means sludge arising from urban effluent treatment plant
and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as
fertiliser is excluded (Chapter 31).
6.-
For the purposes of heading 38.25, the expression other wastes applies to :
(a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis treatment or other
medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical
substances and require special disposal procedures (for example, soiled dressings, used gloves and used
syringes);
(b) Waste organic solvents;
(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anit-freezing fluids; and
(d) Other wastes from chemical or allied industries.
The expression other wastes does not, however, cover wastes which contain mainly petroleum oils or oils
obtained from bituminous minerals (heading 27.10).
Subheading Note.
For the purpose of subheadings 3825.41 and 3825.49, waste organic solvents are wastes containing mainly
organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of
the solvents.
_______________
Heading
No.
H.S.
Description
Code/Tariff No.
38.01
0%
- Artificial graphite
kg
3801.20.00
kg
0%
3801.30.00
kg
0%
3801.90.00
- Other
kg
0%
38.02
38.03
Unit of
Quantity
Rate
1.-
- Activated carbon
kg
0%
3802.90.00
- Other
kg
0%
3803.00.00
kg
0%
155
No.
38.04
H.S.
Description
Code/Tariff No.
3804.00.00
38.05
kg
0%
kg
0%
3805.20.00
- Pine oil
kg
0%
3805.90.00
- Other
kg
0%
38.06
38.07
Unit of
Quantity
Rate
Rosin and resin acids, and derivatives thereof; rosin spirit and
rosin oils; run gums.
3806.10.00
kg
0%
3806.20.00
kg
0%
3806.30.00
- Ester gums
kg
0%
3806.90.00
- Other
kg
0%
3807.00.00
kg
0%
38.08
Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants
and similar products, put up in forms or packings for retail
sale or as preparations or articles (for example, sulphurtreated bands, wicks and candles, and fly-papers).
- Insecticides:
3808.10.10
kg
10%
3808.10.20
--- Mosquito coils, chips, mats and similar products designed for
use by burning or heating
kg
10%
----Pyrethrum based
Kg
25%
3808.10.39
----Other
Kg
10%
156
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
3808.10.90
--- Other
kg
0%
3808.20.00
- Fungicides
kg
0%
3808.30.00
kg
0%
3808.40.00
- Disinfectants
kg
0%
3808.90.00
- Other
kg
0%
kg
0%
38.09
3809.91.00
kg
0%
3809.92.00
kg
0%
3809.93.00
kg
0%
38.10
kg
10%
3810.90.00
- Other
kg
10%
38.11
kg
10%
3811.19.00
-- Other
kg
10%
kg
10%
157
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
3811.29.00
-- Other
kg
10%
3811.90.00
- Other
kg
10%
38.12
kg
0%
3812.20.00
kg
0%
3812.30.00
kg
0%
38.13
3813.00.00
kg
0%
38.14
3814.00.00
kg
0%
38.15
catalytic
- Supported catalysts:
3815.11.00
kg
10%
3815.12.00
kg
10%
3815.19.00
-- Other
kg
10%
3815.90.00
- Other
kg
10%
38.16
3816.00.00
similar
kg
0%
38.17
3817.00.00
kg
0%
38.18
3818.00.00
kg
10%
38.19
3819.00.00
kg
10%
38.20
3820.00.00
kg
10%
38.21
3821.00.00
kg
0%
158
No.
38.22
H.S.
Description
Code/Tariff No.
3822.00.00
38.23
Unit of
Quantity
Rate
kg
0%
-- Stearic acid
kg
0%
3823.12.00
-- Oleic acid
kg
0%
3823.13.00
kg
0%
3823.19.00
-- Other
kg
0%
3823.70.00
kg
0%
38.24
kg
0%
3824.20.00
kg
0%
3824.30.00
kg
0%
3824.40.00
kg
0%
3824.50.00
kg
0%
3824.60.00
kg
0%
kg
0%
3824.79.00
-- Other
kg
0%
kg
0%
- Other:
3824.90.10
159
No.
H.S.
Description
Code/Tariff No.
3824.90.90
38.25
Unit of
Quantity
--- Other
Rate
kg
0%
- Municipal waste
kg
25%
3825.20.00
- Sewage sludge
kg
25%
3825.30.00
- Clinical waste
kg
25%
-- Halogenated
kg
25%
3825.49.00
-- Other
kg
25%
3825.50.00
kg
25%
kg
25%
3825.69.00
-- Other
kg
25%
3825.90.00
- Other
kg
25%
_______________
160
2.-
Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section
and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading
appropriate to that product, provided that the constituents are :
(a)
having regard to the manner in which they are put up, clearly identifiable as being intended to be used
together without first being repacked;
(b)
(c)
identifiable, whether by their nature or by the relative proportions in which they are present, as being
complementary one to another.
Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs,
characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in
Chapter 49.
____________________
Chapter 39
Plastics and articles thereof
Chapter Notes.
1.-
Throughout the Nomenclature the expression "plastics" means those materials of headings 39.01 to 39.14
which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being
formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by
moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the
external influence.
Throughout the Nomenclature any reference to "plastics" also includes vulcanised fibre.
however, does not apply to materials regarded as textile materials of Section XI.
2.-
The expression,
(b)
(c)
(d)
Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in
volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution
(heading 32.08); stamping foils of heading 32.12;
(e)
(f)
(g)
(h)
Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
(ij)
Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02;
161
3.-
4.-
(k)
(l)
(m)
(n)
Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips,
riding- crops or parts thereof);
(o)
(p)
(q)
(r)
Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
(s)
(t)
(u)
Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated
buildings);
(v)
(w)
Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for
smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).
Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following
categories :
(a)
Liquid synthetic polyolefins of which less than 60% by volume distils at 300C, after conversion to 1,013
millibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02);
(b)
(c)
(d)
(e)
The expression "copolymers" covers all polymers in which no single monomer unit contributes 95% or more by
weight to the total polymer content.
For the purposes of this Chapter, except where the context otherwise requires, copolymers (including
co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends
are to be classified in the heading covering polymers of that comonomer unit which predominates by weight
over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of
polymers falling in the same heading shall be taken together.
If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to
be classified in the heading which occurs last in numerical order among those which equally merit
consideration.
5.-
Chemically modified polymers, that is those in which only appendages to the main polymer chain have been
changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This
provision does not apply to graft copolymers.
6.-
In headings 39.01 to 39.14, the expression "primary forms" applies only to the following forms :
(a)
Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
(b)
Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar
bulk forms.
162
Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into
primary forms (headings 39.01 to 39.14).
8.-
For the purposes of heading 39.17, the expression "tubes, pipes and hoses" means hollow products, whether
semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing
gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage
casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal crosssection other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the
shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.
9.-
For the purposes of heading 39.18, the expression "wall or ceiling coverings of plastics" applies to products in
rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed
permanently on a backing of any material other than paper, the layer of plastics (on the face side) being
grained, embossed, coloured, design-printed or otherwise decorated.
10.-
In headings. 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets,
film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not
printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked
(even if when so cut they become articles ready for use).
11.-
Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings
of sub-Chapter II :
(a)
Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l;
(b)
Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
(c)
(d)
(e)
(f)
Shutters, blinds (including Venetian blinds) and similar articles and and parts and fittings thereof;
(g)
Large-scale shelving for assembly and permanent installation, for example, in shops, workshops,
warehouses;
(h)
(ij)
Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or
other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and
other protective plates.
Subheading Notes.
1.-
Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are
to be classified according to the following provisions :
(a)
The designation in a subheading of a polymer by the prefix "poly" (e.g., polyethylene and
polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer
taken together must contribute 95% or more by weight of the total polymer content.
(2)
The copolymers named in subheadings 3901.30, 3903.20, 3903.30 and 3904.30 are to be
classified in those subheadings, provided that the comonomer units of the named copolymers
contribute 95% or more by weight of the total polymer content.
(3)
Chemically modified polymers are to be classified in the subheading named "Other", provided that
the chemically modified polymers are not more specifically covered by another subheading.
(4)
Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the
remaining subheadings in the series, covering polymers of that monomer unit which predominates
by weight over every other single comonomer unit. For this purpose, constituent monomer units of
163
Polymers are to be classified in the subheading covering polymers of that monomer unit which
predominates by weight over every other single comonomer unit. For this purpose, constituent
monomer units of polymers falling in the same subheading shall be taken together. Only the
constituent comonomer units of the polymers in the series under consideration are to be compared.
(2)
Chemically modified polymers are to be classified in the subheading appropriate to the unmodified
polymer.
Polymer blends are to be classified in the same subheading as polymers of the same monomer
units in the same proportions.
For the purposes of subheading 3920.43, the term plasticisers includes secondary plasticisers.
______
Heading
No.
H.S.
Code/Tariff
No.
Description
Unit of
Quantity
Rate
2.-
kg
0%
3901.20.00
kg
0%
3901.30.00
kg
0%
3901.90.00
- Other
kg
0%
39.02
- Polypropylene
kg
0%
3902.20.00
- Polyisobutylene
kg
0%
3902.30.00
- Propylene copolymers
kg
0%
3902.90.00
- Other
kg
0%
39.03
-- Expansible
kg
0%
3903.19.00
-- Other
kg
0%
164
H.S.
Code/Tariff
No.
Description
3903.20.00
kg
0%
3903.30.00
kg
0%
3903.90.00
- Other
kg
0%
kg
0%
39.04
Unit of
Quantity
Rate
Heading
3904.21.00
-- Non-plasticised
kg
0%
3904.22.00
-- Plasticised
kg
0%
3904.30.00
kg
0%
3904.40.00
kg
0%
3904.50.00
kg
0%
- Fluoro-polymers :
3904.61.00
-- Polytetrafluoroethylene
kg
0%
3904.69.00
-- Other
kg
0%
3904.90.00
- Other
kg
0%
39.05
-- In aqueous dispersion
kg
10%
3905.19.00
-- Other
kg
10%
-- In aqueous dispersion
kg
10%
3905.29.00
-- Other
kg
10%
3905.30.00
kg
10%
- Other :
165
H.S.
Code/Tariff
No.
Description
3905.91.00
-- Copolymers
kg
10%
3905.99.00
-- Other
kg
10%
39.06
Unit of
Quantity
Rate
Heading
- Poly(methyl methacrylate)
kg
10%
3906.90.00
- Other
kg
10%
39.07
- Polyacetals
kg
0%
3907.20.00
- Other polyethers
kg
0%
3907.30.00
- Epoxide resins
kg
0%
3907.40.00
- Polycarbonates
kg
0%
3907.50.00
- Alkyd resins
kg
10%
3907.60.00
- Poly(ethylene terephthalate)
kg
0%
- Other polyesters :
3907.91.00
-- Unsaturated
kg
10%
3907.99.00
-- Other
kg
10%
39.08
kg
0%
3908.90.00
- Other
kg
0%
39.09
kg
10%
3909.20.00
- Melamine resins
kg
10%
3909.30.00
- Other amino-resins
kg
0%
3909.40.00
- Phenolic resins
kg
0%
3909.50.00
- Polyurethanes
kg
10%
166
Description
No.
H.S.
Code/Tariff
No.
39.10
3910.00.00
39.11
Unit of
Quantity
Rate
kg
0%
kg
0%
3911.90.00
- Other
kg
0%
39.12
-- Non-plasticised
kg
0%
3912.12.00
-- Plasticised
kg
0%
3912.20.00
kg
0%
- Cellulose ethers :
3912.31.00
kg
0%
3912.39.00
-- Other
kg
0%
3912.90.00
- Other
kg
0%
39.13
39.14
kg
0%
3913.90.00
- Other
kg
0%
3914.00.00
kg
0%
kg
0%
- Of polymers of ethylene
167
H.S.
Code/Tariff
No.
Description
3915.20.00
- Of polymers of styrene
kg
0%
3915.30.00
kg
0%
3915.90.00
- Of other plastics
kg
0%
39.16
Unit of
Quantity
Rate
Heading
- Of polymers of ethylene
kg
0%
3916.20.00
kg
0%
3916.90.00
- Of other plastics
kg
0%
kg
0%
39.17
3917.21.00
-- Of polymers of ethylene
kg
25%
3917.22.00
-- Of polymers of propylene
kg
25%
3917.23.00
kg
25%
3917.29.00
-- Of other plastics
kg
25%
kg
25%
3917.32.00
kg
25%
3917.33.00
kg
25%
3917.39.00
-- Other
kg
25%
3917.40.00
- Fittings
kg
25%
kg
25%
39.18
168
No.
H.S.
Code/Tariff
No.
Description
3918.90.00
- Of other plastics
39.19
Unit of
Quantity
Rate
kg
25%
kg
10%
Self-adhesive plates, sheets, film, foil, tape, strip and other flat
shapes, of plastics, whether or not in rolls.
3919.10.00
3919.90.10
kg
10%
3919.90.90
---Other
kg
25%
39.20
--- Unprinted
kg
10%
3920.10.90
--- Other
kg
25%
- Of polymers of propylene:
3920.20.10
--- Unprinted
kg
10%
3920.20.90
--- Other
kg
25%
- Of polymers of styrene:
3920.30.10
--- Unprinted
kg
10%
3920.30.90
--- Other
kg
25%
--- Unprinted
kg
10%
3920.43.90
--- Other
kg
25%
3920.49.00
-- Other
kg
25%
- Of acrylic polymers:
-- Of poly(methyl methacrylate):
3920.51.10
--- Unprinted
kg
10%
3920.51.90
--- Other
kg
25%
kg
10%
-- Other:
3920.59.10
--- Unprinted
169
No.
H.S.
Code/Tariff
No.
Description
3920.59.90
--- Other
Unit of
Quantity
Rate
kg
25%
--- Unprinted
kg
10%
3920.61.90
--- Other
kg
25%
-- Of poly(ethylene terephthalate):
3920.62.10
--- Unprinted
kg
10%
3920.62.90
--- Other
kg
25%
-- Of unsaturated polyesters:
3920.63.10
--- Unprinted
kg
10%
3920.63.90
--- Other
kg
25%
-- Of other polyesters:
3920.69.10
--- Unprinted
kg
10%
3920.69.90
--- Other
kg
25%
--- Unprinted
kg
10%
3920.71.90
--- Other
kg
25%
-- Of vulcanised fibre:
3920.72.10
--- Unprinted
kg
10%
3920.72.90
--- Other
kg
25%
-- Of cellulose acetate:
3920.73.10
--- Unprinted
kg
10%
3920.73.90
--- Other
kg
25%
--- Unprinted
kg
10%
3920.79.90
--- Other
kg
25%
- Of other plastics :
170
H.S.
Code/Tariff
No.
Description
Unit of
Quantity
Rate
Heading
-- Of poly(vinyl butyral):
3920.91.10
--- Unprinted
kg
10%
3920.91.90
--- Other
kg
25%
-- Of polyamides:
3920.92.10
--- Unprinted
kg
10%
3920.92.90
--- Other
kg
25%
-- Of amino-resins:
3920.93.10
--- Unprinted
kg
10%
3920.93.90
--- Other
kg
25%
-- Of phenolic resins:
3920.94.10
--- Unprinted
kg
10%
3920.94.90
--- Other
kg
25%
-- Of other plastics:
3920.99.10
--- Unprinted
kg
10%
3920.99.90
--- Other
kg
25%
39.21
--- Unprinted
kg
10%
3921.11.90
--- Other
kg
25%
-- Of polyurethanes:
3921.13.10
--- Unprinted
kg
10%
3921.13.90
--- Other
kg
25%
-- Of regenerated cellulose:
3921.14.10
--- Unprinted
kg
10%
3921.14.90
--- Other
kg
25%
kg
10%
-- Of other plastics:
3921.19.10
--- Unprinted
171
H.S.
Code/Tariff
No.
Description
3921.19.90
--- Other
kg
25%
3921.90.00
- Other
kg
25%
39.22
Unit of
Quantity
Rate
Heading
kg
25%
3922.20.00
kg
25%
3922.90.00
- Other
kg
25%
kg
25%
39.23
3923.21.00
-- Of polymers of ethylene
kg
25%
3923.29.00
-- Of other plastics
kg
25%
3923.30.00
kg
25%
3923.40.00
kg
10%
--- Inserts
kg
10%
3923.50.90
--- Other
kg
25%
- Other:
3923.90.10
kg
0%
3923.90.20
kg
10%
3923.90.90
--- Other
kg
25%
39. 24
kg
25%
3924.90.00
- Other
kg
25%
kg
25%
39.25
172
H.S.
Code/Tariff
No.
Description
3925.20.00
kg
25%
3925.30.00
kg
25%
3925.90.00
- Other
kg
25%
39.26
Unit of
Quantity
Rate
Heading
kg
25%
3926.20.00
kg
25%
3926.30.00
kg
25%
3926.40.00
kg
25%
- Other:
3926.90.10
kg
10%
3926.90.90
--- Other
kg
25%
__________
173
Chapter Notes.
1.-
Except where the context otherwise requires, throughout the Nomenclature the expression "rubber" means the
following products, whether or not vulcanised or hard : natural rubber, balata, gutta-percha, guayule, chicle and
similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.
2.-
3.-
4.-
5.-
(a)
(b)
(c)
(d)
Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds),
of hard rubber;
(e)
(f)
Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings. 40.11 to
40.13).
In headings 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms :
(a)
Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);
(b)
Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
In Note 1 to this Chapter and in heading 40.02, the expression "synthetic rubber" applies to :
(a)
Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into
non-thermoplastic substances which, at a temperature between 18C and 29C, will not break on being
extended to three times their original length and will return, after being extended to twice their original
length, within a period of five minutes, to a length not greater than one and a half times their original
length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising
activators or accelerators, may be added; the presence of substances as provided for by Note 5 (b) (ii)
and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking,
such as extenders, plasticisers and fillers, is not permitted;
(b)
(c)
Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of
unsaturated synthetic substances with saturated synthetic high polymers provided that all the abovementioned products comply with the requirements concerning vulcanisation, elongation and recovery in
(a) above.
(a)
Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded,
before or after coagulation, with :
(b)
(i)
vulcanising agents, accelerators, retarders or activators (other than those added for the
preparation of pre-vulcanised rubber latex);
(ii)
pigments or other colouring matter, other than those added solely for the purpose of
identification;
(iii)
plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing
agents, organic solvents or any other substances, except those permitted under (b);
The presence of the following substances in any rubber or mixture of rubbers shall not affect its
classification in heading 40.01 or 40.02, as the case may be, provided that such rubber or mixture of
rubbers retains its essential character as a raw material :
174
(ii)
(iii)
very small amounts of the following : heat-sensitive agents (generally for obtaining
thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electropositive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents,
peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.
6.-
For the purposes of heading 40.04, the expression "waste, parings and scrap" means rubber waste, parings and
scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of
cutting-up, wear or other reasons.
7.-
Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified
as strip, rods or profile shapes, of heading 40.08.
8.-
Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered
or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with
rubber.
9.-
In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions "plates", "sheets" and "strip" apply only to
plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including
square) shape, whether or not having the character of articles and whether or not printed or otherwise surfaceworked, but not otherwise cut to shape or further worked.
In heading 40.08 the expressions "rods" and "profile shapes" apply only to such products, whether or not
cut to length or surface-worked but not otherwise worked.
Heading
No.
Description
H.S.
Code/Tariff No.
40.01
Unit of
Quantity
Rate
____________
kg
0%
4001.21.00
-- Smoked sheets
kg
0%
4001.22.00
kg
0%
4001.29.00
-- Other
kg
0%
4001.30.00
kg
0%
40.02
4002.11.00
-- Latex
kg
0%
4002.19.00
-- Other
kg
0%
175
No.
H.S.
Description
Code/Tariff No.
4002.20.00
Unit of
Quantity
Butadiene rubber(BR)
Rate
kg
0%
4002.31.00
kg
0%
4002.39.00
-- Other
kg
0%
-- Latex
kg
0%
4002.49.00
-- Other
kg
0%
-- Latex
kg
0%
4002.59.00
-- Other
kg
0%
4002.60.00
kg
0%
4002.70.00
kg
0%
4002.80.00
kg
0%
- Other :
4002.91.00
-- Latex
kg
0%
4002.99.00
-- Other
kg
0%
40.03
4003.00.00
kg
0%
40.04
4004.00.00
Waste, parings and scrap of rubber (other than hard rubber) and
powders and granules obtained therefrom.
kg
0%
40.05
kg
0%
4005.20.00
kg
0%
- Other :
4005.91.00
kg
0%
4005.99.00
-- Other
kg
0%
kg
0%
40.06
Other forms (for example, rods, tubes and profile shapes) and
articles (for example, discs and rings), of unvulcanised rubber.
4006.10.00
176
No.
40.07
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
4006.90.00
- Other
kg
10%
4007.00.00
kg
0%
40.08
kg
10%
4008.19.00
-- Other
kg
10%
- Of non-cellular rubber:
4008.21.00
kg
10%
4008.29.00
-- Other
kg
10%
40.09
-- Without fittings
kg
10%
4009.12.00
-- With fittings
kg
10%
-- Without fittings
kg
10%
4009.22.00
-- With fittings
kg
10%
-- Without fittings
kg
10%
4009.32.00
-- With fittings
kg
10%
-- Without fittings
kg
10%
4009.42.00
-- With fittings
kg
10%
40.10
kg
10%
4010.12.00
kg
10%
4010.13.00
kg
10%
177
No.
H.S.
Description
Code/Tariff No.
4010.19.00
Unit of
Quantity
-- Other
Rate
kg
10%
kg
10%
4010.32.00
kg
10%
4010.33.00
kg
10%
4010.34.00
kg
10%
4010.35.00
kg
10%
4010.36.00
kg
10%
4010.39.00
-- Other
kg
10%
40.11
25%
4011.20.00
10%
4011.30.00
0%
4011.40.00
10%
4011.50.00
10%
0%
4011.62.00
10%
4011.63.00
10%
4011.69.00
-- Other
10%
0%
- Other:
4011.92.00
178
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
4011.93.00
10%
4011.94.00
10%
4011.99.00
-- Other
10%
40.12
25%
4012.12.00
25%
4012.13.00
25%
4012.19.00
-- Other
25%
4012.20.00
25%
- Other:
4012.90.10
10%
4012.90.90
--- Other
25%
40.13
25%
4013.20.00
10%
4013.90.00
- Other
25%
40.14
- Sheath contraceptives
kg
0%
4014.90.00
- Other
kg
0%
40.15
-- Surgical
kg
0%
4015.19.00
-- Other
kg
10%
179
No.
H.S.
Description
Code/Tariff No.
4015.90.00
40.16
Unit of
Quantity
- Other
Rate
kg
10%
kg
10%
- Of cellular rubber
- Other :
4016.91.00
kg
10%
4016.92.00
-- Erasers
kg
10%
4016.93.00
kg
10%
4016.94.00
kg
10%
4016.95.00
kg
10%
4016.99.00
-- Other
kg
10%
40.17
kg
0%
4017.00.90
--- Other
kg
25%
____________
180
(c) Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or
(d) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to
be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals
(including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or
similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or
Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of
roebucks or of dogs.
(A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pretanning) process which is reversible (headings 41.01 to 41.03, as the case may be).
(B)
3.-
For the purposes of headings 41.04 to 41.06, the term crust includes hides and skins that have been
retanned, coloured or fat-liquored (stuffed) prior to drying.
Throughout the Nomenclature the expression "composition leather" means only substances of the kind referred
to in heading 41.15.
__________
Heading
No.
H.S.
Code/Tariff
No.
41.01
Description
Unit of
Quantity
Rate
2.-
4101.50.00
4101.90.00
kg
10%
kg
10%
kg
10%
kg
10%
41.02
4102.10.00
- With wool on
181
H.S.
Code/Tariff
No.
Description
Unit of
Quantity
Rate
Heading
- Without wool on :
4102.21.00
-- Pickled
kg
10%
4102.29.00
-- Other
kg
10%
41.03
Other raw hides and skins (fresh, or salted, dried, limed, pickled
or otherwise preserved, but not tanned, parchment-dressed or
further prepared), whether or not debarred or split, other than
those excluded by Note 1 (b) or 1 (c) to this Chapter.
4103.10.00
- Of goats or kids
kg
10%
4103.20.00
- Of reptiles
kg
10%
4103.30.00
- Of swine
kg
10%
4103.90.00
- Other
kg
10%
41.04
kg
10%
4104.19.00
-- Other
kg
10%
kg
10%
4104.49.00
-- Other
kg
10%
41.05
kg
10%
4105.30.00
kg
10%
41.06
kg
10%
4106.22.00
kg
10%
kg
10%
- Of swine:
4106.31.00
182
H.S.
Code/Tariff
No.
Description
4106.32.00
kg
10%
4106.40.00
- Of reptiles
kg
10%
Unit of
Quantity
Rate
Heading
- Other:
4106.91.00
kg
10%
4106.92.00
kg
10%
41.07
kg
10%
4107.12.00
-- Grains split
kg
10%
4107.19.00
-- Other
kg
10%
kg
10%
4107.92.00
-- Grain splits
kg
10%
4107.99.00
-- Other
kg
10%
4112.00.00
kg
10%
[41.08]
[41.09]
[41.10]
[41.11]
41.12
41.13
- Of goats or kids
kg
10%
4113.20.00
- Of swine
kg
10%
4113.30.00
- Of reptiles
kg
10%
4113.90.00
- Other
kg
10%
183
H.S.
Code/Tariff
No.
41.14
Description
Unit of
Quantity
Rate
Heading
kg
10%
4114.20.00
kg
10%
41.15
kg
10%
4115.20.00
kg
10%
__________
184
Chapter Notes.
1.-
2.-
(b)
Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial
fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or
43.04);
(c)
(d)
(e)
(f)
(g)
(h)
Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented
(generally Section XV);
(ij)
Strings, skins for drums or the like, or other parts of musical instruments (heading 92.09);
(k)
(l)
(m)
Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles,
button blanks, of heading 96.06.
(A)
In addition to the provisions of Note 1 above, heading 42.02 does not cover :
(B)
3.-
(a)
Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged
use (heading 39.23);
(b)
Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious
metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or
reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or
minor ornamentation, provided that these parts do not give the articles their essential character. If, on the
other hand, the parts give the articles their essential character, the articles are to be classified in Chapter
71.
For the purposes of heading 42.03, the expression "articles of apparel and clothing accessories" applies, inter
alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective
clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).
______________
185
No.
42.01
H.S.
Description
Code/Tariff No.
4201.00.00
42.02
Unit of
Quantity
Rate
kg
25%
4202.11.00
25%
4202.12.00
25%
4202.19.00
-- Other
25%
25%
4202.22.00
25%
4202.29.00
-- Other
25%
4202.31.00
kg
25%
4202.32.00
kg
25%
4202.39.00
-- Other
kg
25%
- Other :
42.03
4202.91.00
kg
25%
4202.92.00
kg
25%
4202.99.00
-- Other
kg
25%
186
No.
H.S.
Description
Code/Tariff No.
4203.10.00
Unit of
Quantity
- Articles of apparel
Rate
kg
25%
kg
25%
4203.29.00
-- Other
kg
25%
4203.30.00
kg
25%
4203.40.00
kg
25%
42.04
4204.00.00
kg
10%
42.05
4205.00.00
kg
25%
42.06
- Catgut
kg
25%
4206.90.00
- Other
kg
25%
______________
187
Throughout the Nomenclature references to "furskins", other than to raw furskins of heading 43.01, apply to
hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2.-
Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);
(b)
Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);
(c)
Gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 42.03);
(d)
(e)
(f)
3.-
Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins
and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of
other articles.
4.-
Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur
or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in
heading 43.03 or 43.04 as the case may be.
5.-
Throughout the Nomenclature the expression "artificial fur" means any imitation of furskin consisting of wool,
hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation
furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01).
_____________
No.
H.S.
Code/Tariff
No.
43.01
Description
Unit of
Quantity
Rate
Heading
kg
0%
4301.30.00
kg
0%
4301.60.00
kg
0%
4301.70.00
kg
0%
4301.80.00
kg
0%
4301.90.00
kg
0%
188
H.S.
Code/Tariff
No.
43.02
Description
Unit of
Quantity
Rate
Heading
-- Of mink
kg
10%
4302.13.00
kg
10%
4302.19.00
-- Other
kg
10%
4302.20.00
kg
10%
4302.30.00
kg
10%
43.03
43.04
kg
25%
4303.90.00
- Other
kg
25%
4304.00.00
kg
25%
_____________
189
Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in
pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);
(b)
Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether
or not split, sawn lengthwise or cut to length (heading 14.01);
(c)
Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning
(heading 14.04);
(d)
(e)
(f)
(g)
(h)
Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
(ij)
(k)
(l)
Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines
and apparatus and wheelwrights' wares);
(m)
Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
(n)
(o)
Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(p)
(q)
Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies
and handles, of wood, for articles of heading 96.03; or
(r)
2.-
In this Chapter, the expression "densified wood" means wood which has been subjected to chemical or physical
treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good
bond), and which has thereby acquired increased density or hardness together with improved mechanical
strength or resistance to chemical or electrical agencies.
3.-
Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board,
fibreboard, laminated wood or densified wood as they apply to such articles of wood.
4.-
Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the
goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or
rectangular or submitted to any other operation provided it does not give them the character of articles of other
headings.
190
Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is
formed by any of the materials specified in Note 1 to Chapter 82.
6.-
Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading
of this Chapter applies also to bamboos and other materials of a woody nature.
Subheading Note.
For the purposes of subheadings 4403.41 to 4403.49, 4407.24 to 4407.29, 4408.31 to 4408.39 and 4412.13 to
4412.99, the expression "tropical wood" means one of the following types of wood :
Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningr, Avodir, Azob, Balau, Balsa, Boss clair,
Boss fonc, Cativo, Cedro, Dabema, Dark Red Meranti, Dibtou, Doussi, Framir, Freijo, Fromager, Fuma,
Geronggang, Ilomba, Imbuia, Ip, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing,
Kosipo, Kotib, Koto, Light Red Meranti, Limba, Louro, Maaranduba, Mahogany, Makor,
Mandioqueira,Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon,
Nyatoh, Obeche, Okoum, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala,
Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amerelo, Pau Mafim, Pulai, Punah,
Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Teak, Tauari, Tiama, Tola, Virola, White
Lauan, White Meranti, White Seraya, Yellow Meranti.
____________
Heading
No.
H.S.
Description
Code/Tariff No.
44.01
44.02
Unit of
Quantity
Rate
1.-
kg
0%
4401.21.00
-- Coniferous
kg
0%
4401.22.00
-- Non-coniferous
kg
0%
4401.30.00
kg
0%
4402.00.00
kg
0%
44.03
0%
4403.20.00
- Other, coniferous
0%
0%
191
No.
H.S.
Description
Code/Tariff No.
4403.49.00
Unit of
Quantity
-- Other
Rate
0%
- Other :
4403.91.00
0%
4403.92.00
0%
4403.99.00
-- Other
0%
44.04
44.05
- Coniferous
kg
0%
4404.20.00
- Non-coniferous
kg
0%
4405.00.00
kg
0%
44.06
- Not impregnated
0%
4406.90.00
- Other
0%
10%
44.07
4407.10.00
- Coniferous
- Of tropical wood specified in Subheading Note 1 to this Chapter :
10%
4407.24.00
10%
4407.25.00
10%
4407.26.00
10%
4407.29.00
-- Other
10%
- Other :
4407.91.00
10%
4407.92.00
10%
4407.99.00
-- Other
10%
192
No.
H.S.
Description
Code/Tariff No.
44.08
Unit of
Quantity
Rate
- Coniferous
kg
25%
kg
25%
4408.39.00
-- Other
kg
25%
4408.90.00
- Other
kg
25%
44.09
- Coniferous
kg
25%
4409.20.00
- Non-coniferous
kg
25%
44.10
kg
25%
4410.29.00
-- Other
kg
25%
- Other, of wood:
4410..31.00
kg
25%
4410.32.00
kg
25%
4410.33.00
kg
25%
4410.39.00
-- Other
kg
25%
4410.90.00
- Other
kg
25%
kg
25%
44.11
193
No.
H.S.
Description
Code/Tariff No.
4411.19.00
Unit of
Quantity
-- Other
Rate
kg
25%
kg
25%
4411.29.00
-- Other
kg
25%
kg
25%
4411.39.00
-- Other
kg
25%
- Other :
4411.91.00
kg
25%
4411.99.00
-- Other
kg
25%
44.12
25%
4412.14.00
25%
4412.19.00
-- Other
25%
25%
4412.23.00
25%
4412.29.00
-- Other
25%
- Other :
4412.92.00
kg
25%
4412.93.00
kg
25%
4412.99.00
-- Other
kg
25%
44.13
4413.00.00
kg
25%
44.14
4414.00.00
kg
25%
194
No.
H.S.
Description
Code/Tariff No.
44.15
Unit of
Quantity
Rate
25%
4415.20.00
25%
44.16
4416.00.00
Casks, barrels, vats, tubs and other coopers' products and parts
thereof, of wood, including staves.
kg
25%
44.17
4417.00.00
kg
25%
44.18
44.19
kg
25%
4418.20.00
kg
25%
4418.30.00
- Parquet panels
kg
25%
4418.40.00
kg
25%
4418.50.00
kg
25%
4418.90.00
- Other
kg
25%
4419.00.00
kg
25%
44.20
kg
25%
4420.90.00
- Other
kg
25%
44.21
- Clothes hangers
kg
25%
4421.90.00
- Other
kg
25%
____________
195
(b)
(c )
Heading
No.
H.S.
Code/Tariff
No.
45.01
45.02
Description
Unit of
Quantity
Rate
1.-
kg
0%
4501.90.00
- Other
kg
0%
4502.00.00
kg
0%
45.03
kg
10%
4503.90.00
- Other
kg
10%
45.04
Blocks, plates, sheets and strip; tiles of any shape; solid cylinders,
including discs
kg
10%
4504.90.00
Other
kg
10%
_____________
196
In this Chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting,
interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips
of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from
broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper,
but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or
yarns, or monofilament and strip and the like of Chapter 54.
2.-
(b)
(c)
(d)
(e)
For the purposes of heading 46.01, the expression "plaiting materials, plaits and similar products of plaiting
materials, bound together in parallel strands" means plaiting materials, plaits and similar products of plaiting
materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials
are of spun textile materials.
__________
Heading
No.
H.S.
Description
Code/Tariff No.
46.01
Unit of
Quantity
Rate
3.-
(a)
kg
25%
- Other :
4601.91.00
-- Of vegetable materials
kg
25%
4601.99.00
-- Other
kg
25%
46.02
- Of vegetable materials
kg
25%
4602.90.00
- Other
kg
25%
197
Section X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;
PAPER AND PAPERBOARD AND ARTICLES THEREOF
Chapter 47
Pulp of wood or of other fibrous cellulosic material;
recovered (waste and scrap) paper or paperboard
Note.
For the purposes of heading 47.02, the expression "chemical wood pulp, dissolving grades" means chemical
wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or
more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH)
at 20 C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.
____________
Heading
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
1.-
47.01
4701.00.00
kg
0%
47.02
4702.00.00
kg
0%
47.03
-- Coniferous
kg
0%
4703.19.00
-- Non-coniferous
kg
0%
- Semi-bleached or bleached :
0%
4703.21.00
-- Coniferous
kg
0%
4703.29.00
-- Non-coniferous
kg
0%
47.04
-- Coniferous
kg
0%
4704.19.00
-- Non-coniferous
kg
0%
kg
0%
- Semi-bleached or bleached :
4704.21.00
-- Coniferous
198
No.
47.05
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
4704.29.00
-- Non-coniferous
kg
0%
4705.00.00
kg
0%
47.06
kg
0%
4706.20.00
kg
0%
- Other :
4706.91.00
-- Mechanical
kg
0%
4706.92.00
-- Chemical
kg
0%
4706.93.00
-- Semi-chemical
kg
0%
47.07
kg
0%
4707.20.00
kg
0%
4707.30.00
kg
0%
4707.90.00
kg
0%
____________
199
Chapter Notes.
1.-
For the purposes of this Chapter, except where the context otherwise requires, a reference to paper includes
references to paperboard (irrespective of thickness or weight per m).
2.-
(b)
(c)
(d)
Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or
with polishes, creams or similar preparations (heading 34.05);
(e)
(f)
(g)
Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with
a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials,
other than wall coverings of heading 48.14 (Chapter 39);
(h)
(ij)
(k)
(l)
(m)
Abrasive paper or paperboard (heading 68.05) or paper- or paperboard-backed mica (heading 68.14)
(paper and paperboard coated with mica powder are, however, to be classified in this Chapter);
(n)
(o)
(p)
Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).
3.-
Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been
subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing,
and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the
mass by any method. Except where heading 48.03 otherwise requires, these headings do not apply to paper,
paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
4.-
In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers,
of which not less than 65% by weight of the total fibre content consists of wood fibres obtained by a mechanical
or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1
MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m and not more than 65
g/m.
5.-
For the purposes of heading 48.02, the expressions paper and paperboard, of a kind used for writing, printing
or other graphic purposes and non perforated punch-cards and punch tape paper mean paper and
paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical
process and satisfying any of the following criteria :
For paper or paperboard weighing not more than 150 g/m :
200
(b)
1.
2.
2.
(c)
(d)
containing more than 3% but not more than 8% ash, having a brightness less than 60 %, and a burst
.
index equal to or less than 2.5 kPa m/g; or
(e)
containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5
kPa.m/g.
(b)
(c)
1.
2.
a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and
an ash content of more than 3%; or
having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content
of more than 8%.
Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or
paperboard.
6.-
In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80% by
weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.
7.-
Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of
cellulose fibres answering to a description in two or more of the headings 48.01 to 48.11 are to be classified
under that one of such headings which occurs last in numerical order in the Nomenclature.
8.-
Headings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose
fibres :
(a)
(b)
in rectangular (including square) sheets with one side exceeding 36 cm and the other side
exceeding 15 cm in the unfolded state.
Except that hand-made paper and paperboard in any size or shape as made directly and having all its
edges deckled remains classified, subject to the provisions of Note 6, in heading 48.02.
9.-
For the purposes of heading 48.14, the expression "wallpaper and similar wall coverings" applies only to :
(a)
Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling
decoration :
(i)
(ii)
With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
201
Coated or covered on the face side with plastics, the layer of plastics being grained, embossed,
coloured, design-printed or otherwise decorated; or
(iv)
Covered on the face side with plaiting material, whether or not bound together in parallel
strands or woven;
(b)
Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling
decoration;
(c)
Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene,
design or motif when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are
to be classified in heading 48.15.
10.-
Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or
perforated.
11.-
Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines
and paper lace.
12.-
Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof,
printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of
the goods, fall in Chapter 49.
Subheading Notes.
1.-
2.-
For the purposes of subheadings 4804.11 and 4804.19, "kraftliner" means machine-finished or machine-glazed
paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres
obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m and having a
minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated
equivalent for any other weight.
Weight
g/m
______
115
125
200
300
400
393
417
637
824
961
For the purposes of subheadings 4804.21 and 4804.29, "sack kraft paper" means machine-finished paper, of
which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate
or soda processes, in rolls, weighing not less than 60 g/m but not more than 115 g/m and meeting one of the
following sets of specifications :
(a)
Having a Mullen burst index of not less than 3.7 kPa. m/g and a stretch factor of more than 4.5% in the
cross direction and of more than 2% in the machine direction.
(b)
Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent
for any other weight :
Weight
g/m
Minimum tear
mN
Machine
Direction
Machine
direction plus
cross direction
202
Minimum tensile
kN/m
Cross
direction
Machine
direction plus
cross direction
700
830
965
1,230
1,425
1,510
1,790
2,070
2,635
3,060
1.9
2.3
2.8
3.7
4.4
6
7.2
8.3
10.6
12.3
3.-
For the purposes of subheading 4805.11, "semi-chemical fluting paper" means paper, in rolls, of which not less
than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semichemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning)
crush resistance exceeding 1.8 newtons/g/m at 50% relative humidity, at 23C.
4.-
Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process,
weighing 130g/m or more, and having a CMT 30 (Corrugated Medium test with 30 minutes of conditioning)
crush resistance exceeding 1.4 newtons/g/m at 50% relative humidity, at 23C
5.-
Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered
(waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made
of bleached or unbleached non-recovered pulp. These products have a mullen burst index of not less than 2
kPa.m/g.
6.-
For the purposes of subheading 4805.30, "sulphite wrapping paper" means machine-glazed paper, of which
more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite
process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa
.
m/g.
7.-
For the purposes of subheading 4810.22 "light-weight coated paper" means paper, coated on both sides, of a
total weight not exceeding 72 g/m, with a coating weight not exceeding 15 g/m per side, on a base of which not
less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.
Heading
No.
H.S.
Description
Code/Tariff No.
48.01
Unit of
Quantity
Rate
____________
kg
10%
4801.00.90
--- Other
kg
25%
48.02
kg
10%
4802.20.00
Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electro-sensitive paper or paperboard
kg
10%
4802.30.00
kg
10%
4802.40.00
Wallpaper base
kg
10%
203
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
4802.54.00
kg
10%
4802.55.00
-- Weighing 40 g/m or more but not more than 150 g/m, in rolls
kg
25%
4802.56.00
-- Weighing 40 g/m or more but not more than 150 g/m, in sheets
wiith one side not exceeding 435 mm and the other side not
exceeding 297 mm in the unfolded state
kg
25%
4802.57.00
-- Other, weighing 40 g/m or more but not more than 150 g/m
kg
25%
4802.58.00
kg
25%
48.03
4802.61.00
-- In rolls
kg
25%
4802.62.00
-- In sheets with one side not exceeding 435 mm and the other side
not exceeding 297 mm in the unfolded state
kg
25%
4802.69.00
-- Other
kg
25%
4803.00.00
kg
10%
kg
25%
48.04
- Kraftliner :
4804.11.00
-- Unbleached
-- Other:
4804.19.10
kg
0%
4804.19.90
--- Other
kg
25%
-- Unbleached
kg
25%
4804.29.00
-- Other
kg
25%
-- Unbleached
kg
25%
4804.39.00
-- Other
kg
25%
- Other kraft paper and paperboard weighing more than 150 g/m but
less than 225 g/m :
204
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
4804.41.00
-- Unbleached
kg
25%
4804.42.00
kg
25%
4804.49.00
-- Other
kg
25%
-- Unbleached
kg
25%
4804.52.00
kg
25%
4804.59.00
-- Other
kg
25%
48.05
- Fluting paper:
4805.11.00
kg
25%
4805.12.00
kg
25%
4805.19.00
-- Other
kg
25%
kg
25%
4805.25.00
kg
25%
4805.30.00
kg
25%
4805.40.00
kg
25%
4805.50.00
kg
25%
- Other:
48.06
4805.91.00
kg
25%
4805.92.00
-- Weighing more than 150 g/m but less than 225 g/m
kg
25%
4805.93.00
kg
25%
205
No.
48.07
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
4806.10.10
--- Printed
kg
10%
4806.10.90
--- Other
kg
10%
4806.20.00
- Greaseproof papers
kg
10%
4806.30.00
- Tracing papers
kg
10%
4806.40.00
kg
10%
4807.00.00
kg
25%
48.08
4808.10.00
kg
25%
4808.20.00
kg
25%
4808.30.00
kg
25%
4808.90.00
- Other
kg
25%
48.09
kg
10%
4809.20.00
- Self-copy paper
kg
10%
4809.90.00
- Other
kg
10%
48.10
-- In rolls
kg
25%
4810.14.00
-- In sheets with one side not exceeding 435 mm and the other side
not exceeding 297 mm in the unfolded state
kg
25%
206
No.
H.S.
Description
Code/Tariff No.
4810.19.00
Unit of
Quantity
-- Other
Rate
Kg
25%
kg
10%
4810.29.00
-- Other
kg
10%
- Kraft paper and paperboard, other than that of a kind used for
writing, printing or other graphic purposes :
4810.31.00
kg
10%
4810.32.00
kg
25%
4810.39.00
-- Other
kg
25%
-- Multi-ply
kg
25%
4810.99.00
-- Other
kg
25%
kg
10%
48.11
4811.10.00
4811.41.10
--- Unprinted
kg
0%
4811.41.90
--- Other
kg
10%
4811.49.00
-- Other
kg
25%
kg
25%
kg
0%
4811.59.10
207
No.
H.S.
Description
Code/Tariff No.
4811.59.90
Unit of
Quantity
--- Other
Rate
kg
10%
48.12
4811.60.10
--- Unprinted
kg
0%
4811.60.90
--- Other
kg
10%
4811.90.00
kg
10%
4812.00.00
kg
0%
48.13
kg
0%
4813.20.00
kg
0%
4813.90.00
- Other
kg
0%
48.14
48.15
- "Ingrain" paper
kg
25%
4814.20.00
kg
25%
4814.30.00
kg
25%
4814.90.00
- Other
kg
25%
4815.00.00
kg
25%
48.16
kg
25%
4816.20.00
- Self-copy paper
kg
25%
4816.30.00
- Duplicator stencils
kg
25%
4816.90.00
- Other
kg
25%
208
No.
H.S.
Description
Code/Tariff No.
48.17
Unit of
Quantity
Rate
- Envelopes
kg
25%
4817.20.00
kg
25%
4817.30.00
kg
25%
48.18
- Toilet paper
kg
25%
4818.20.00
kg
25%
4818.30.00
kg
25%
- Sanitary towels and tampons, napkins and napkin liners for babies
and similar sanitary articles:
4818.40.10
kg
10%
4818.40.90
---other
kg
25%
4818.50.00
kg
25%
4818.90.00
- Other
kg
25%
kg
25%
48.19
4819.20.10
kg
10%
4819.20.90
--- Other
kg
25%
4819.30.00
kg
25%
4819.40.00
kg
25%
209
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
4819.50.00
kg
25%
4819.60.00
- Box files, letter trays, storage boxes and similar articles, of a kind
used in offices, shops or the like
kg
25%
48.20
kg
25%
4820.20.00
- Exercise books
kg
25%
4820.30.00
kg
25%
4820.40.00
kg
25%
4820.50.00
kg
25%
4820.90.00
- Other
kg
25%
48.21
kg
10%
4821.10.90
--- Other
kg
25%
4821.90.00
- Other
kg
10%
48.22
kg
10%
4822.90.00
- Other
kg
10%
48.23
-- Self-adhesive
kg
25%
4823.19.00
-- Other
kg
25%
4823.20.00
kg
25%
4823.40.00
kg
25%
210
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
4823.60.00
kg
25%
4823.70.00
kg
25%
- Other:
4823.90.10
kg
10%
4823.90.90
--- Other
kg
25%
____________
211
Chapter Notes.
1.-
(b)
(c)
(d)
Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp-postmarks,
first-day covers, postal stationery or the like of heading 97.04, antiques of an age exceeding one hundred
years or other articles of Chapter 97.
2.-
For the purposes of Chapter 49, the term "printed" also means reproduced by means of a duplicating machine,
produced under the control of an automatic data processing machine embossed, photographed, photocopied,
thermocopied or typewritten.
3.-
Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers,
journals or periodicals comprising more than one number under a single cover are to be classified in heading
49.01, whether or not containing advertising material.
4.-
A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up
with numbered pages in a form suitable for binding into one or more volumes;
(b)
(c)
Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting
the whole or a part of a complete work and designed for binding.
However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets,
fall in heading 49.11.
5.-
Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which are essentially devoted to
advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade
associations, tourist propaganda). Such publications are to be classified in heading 49.11.
6.-
For the purposes of heading 49.03, the expression "children's picture books" means books for children in which
the pictures form the principal interest and the text is subsidiary.
Heading
No.
Description
H.S.
Code/Tariff No.
49.01
Unit of
Quantity
Rate
______
Other :
212
kg
0%
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
4901.91.00
kg
0%
4901.99.00
-- Other
kg
0%
49.02
or
not
4902.10.00
kg
0%
4902.90.00
- Other
kg
0%
49.03
4903.00.00
kg
0%
49.04
4904.00.00
kg
0%
kg
0%
49.05
4905.10.00
- Globes
- Other :
49.06
4905.91.00
-- In book form
kg
0%
4905.99.00
-- Other
kg
0%
4906.00.00
kg
0%
49.07
kg
10%
4907.00.90
--- Other
kg
0%
49.08
Transfers (decalcomanias).
4908.10.00
kg
10%
4908.90.00
- Other
kg
10%
49.09
4909.00.00
kg
25%
49.10
4910.00.00
kg
25%
213
No.
H.S.
Description
Code/Tariff No.
49.11
Other printed
photographs.
4911.10.00
Unit of
Quantity
matter,
including
printed
pictures
Rate
and
kg
25%
kg
25%
- Other :
4911.91.00
4911.99.10
kg
0%
4911.99.20
kg
0%
4911.99.90
--- Other
kg
25%
__________
214
2.-
Animal brush making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.03);
(b)
Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a kind
commonly used in oil presses or the like (heading 59.11);
(c)
(d)
Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;
(e)
Articles of heading 30.05 or 30.06 (for example, wadding, gauze, bandages and similar articles for
medical, surgical,dental or veterinary purposes, sterile surgical suture materials); yarn used to clean
between the teeth (dental floss), in individual retail packages, of heading 33.06;
(f)
(g)
Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example,
artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other
basketware or wickerwork of such monofilament or strip (Chapter 46);
(h)
Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with
plastics, or articles thereof, of Chapter 39;
(ij)
Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with
rubber, or articles thereof, of Chapter 40;
(k)
Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles
thereof, of heading 43.03 or 43.04;
(l)
(m)
(n)
(o)
(p)
(q)
Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of
heading 68.15;
(r)
Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric
(Chapter 70);
(s)
Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);
(t)
Articles of Chapter 95 (for example, toys, games, sports requisites and nets);
(u)
Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter
ribbons); or
(v)
(A)
Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more
textile materials are to be classified as if consisting wholly of that one textile material which predominates
by weight over any other single textile material.
215
3.-
(a)
Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as a
single textile material the weight of which is to be taken as the aggregate of the weights of its
components; for the classification of woven fabrics, metal thread is to be regarded as a textile
material;
(b)
The choice of appropriate heading shall be effected by determining first the Chapter and then the
applicable heading within that Chapter, disregarding any materials not classified in that Chapter;
(c)
When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be
treated as a single Chapter;
(d)
Where a Chapter or a heading refers to goods of different textile materials, such materials are to be
treated as a single textile material.
(C)
The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Note 3, 4, 5 or 6
below.
(A)
For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single,
multiple (folded) or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and
cables" :
(B)
4.-
(A)
(a)
(b)
Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more
than 10,000 decitex;
(c)
(ii)
(d)
(e)
(f)
Exceptions :
(a)
Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
(b)
Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than
5 turns per metre of Chapter 54;
(c)
(d)
Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f)
above; and
(e)
For the purposes of Chapters 50, 51, 52, 54 and 55, the expression "put up for retail sale" in relation to
yarn means, subject to the exceptions in paragraph (B) below, yarn (single,multiple (folded) or cabled) put
up :
(a)
On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
(i)
216
(c)
(B)
(b)
6.-
85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;
(ii)
125 g in the case of all other yarns of less than 2,000 decitex; or
(iii)
In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which
render them independent one of the other, each of uniform weight not exceeding :
(i)
(ii)
Exceptions :
(a)
5.-
(ii)
Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than
5,000 decitex;
(ii)
Of other textile material except wool or fine animal hair, in hanks or skeins;
(c)
Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133
decitex or less; and
(d)
(ii)
Put up on supports or in some other manner indicating its use in the textile industry (for
example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the
form of cocoons for embroidery looms).
For the purposes of headings. 52.04, 54.01 and 55.08 the expression "sewing thread" means multiple (folded)
or cabled yarn :
(a)
Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;
(b)
(c)
For the purposes of this Section, the expression "high tenacity yarn" means yarn having a tenacity, expressed
in cN/tex (centinewtons per tex), greater than the following :
Single yarn of nylon or other polyamides, or of polyesters .... 60 cN/tex
Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters ........ 53 cN/tex
Single, multiple (folded) or cabled yarn of viscose rayon .......................................... 27 cN/tex.
7.-
For the purposes of this Section, the expression "made up" means :
(a)
217
8.-
(b)
Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads)
without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares,
blankets);
(c)
Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut
edges of which have been prevented from unravelling by whipping or by other simple means;
(d)
(e)
Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths
of identical material joined end to end and piece goods composed of two or more textiles assembled in
layers, whether or not padded);
(f)
Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items
in the length.
Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not
apply to goods made up within the meaning of Note 7 above; and
(b)
9.-
The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns
superimposed on each other at acute or right angles. These layers are bonded at the intersections of the
yarns by an adhesive or by thermal bonding.
10.-
Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
11.-
For the purposes of this Section, the expression "impregnated" includes "dipped".
12.-
For the purposes of this Section, the expression "polyamides" includes "aramids".
13.-
Unless the context otherwise requires, textile garments of different headings are to be classified in their own
headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments"
means garments of headings. 61.01 to 61.14 and headings. 62.01 to 62.11.
Subheading Notes.
1.-
In this Section and, where applicable, throughout the Nomenclature, the following expressions have the
meanings hereby assigned to them :
(a)
Elastomeric yarn
Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does
not break on being extended to three times its original length and which returns, after being extended to
twice its original length, within a period of five minutes, to a length not greater than one and a half times its
original length.
has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in
the mass) or printed; or
is of indeterminate colour ("grey yarn"), manufactured from garnetted stock.
Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears
after simple washing with soap) and, in the case of man-made fibres, treated in the mass with
delustring agents (for example, titanium dioxide).
(c)
Bleached yarn
Yarn which :
218
(d)
(i)
has undergone a bleaching process, is made of bleached fibres or, unless the context
otherwise requires, has been dyed white (whether or not in the mass) or treated with a
white dressing;
(ii)
(iii)
is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or
made from dyed or printed fibres;
(ii)
(iii)
(iv)
is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured
yarn.
The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter
54.
(e)
(f)
(g)
(i)
has been bleached or, unless the context otherwise requires, dyed white or treated with a
white dressing, in the piece;
(ii)
(iii)
(h)
(i)
is dyed a single uniform colour other than white (unless the context otherwise requires) or
has been treated with a coloured finish other than white (unless the context otherwise
requires), in the piece; or
(ii)
consists of yarns of different colours or yarns of different shades of the same colour
(other than the natural colour of the constituent fibres);
(ii)
(iii)
(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)
219
(k)
Plain weave
A fabric construction in which each yarn of the weft passes alternately over and under successive
yarns of the warp and each yarn of the warp passes alternately over and under successive yarns
of the weft.
2.-
(A)
Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting
wholly of that textile material which would be selected under Note 2 to this Section for the classification of
a product of Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.
(B)
where appropriate, only the part which determines the classification under Interpretative Rule 3 shall
be taken into account;
(b)
in the case of textile products consisting of a ground fabric and a pile or looped surface no account
shall be taken of the ground fabric;
(c)
in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken
into account. However, embroidery without visible ground, and goods thereof, shall be classified
with reference to the embroidering threads alone.
_________________
220
Heading
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
__________
50.01
5001.00.00
kg
0%
50.02
5002.00.00
kg
0%
50.03
kg
0%
5003.90.00
- Other
kg
0%
50.04
5004.00.00
Silk yarn (other than yarn spun from silk waste) not put up for
retail sale.
kg
10%
50.05
5005.00.00
Yarn spun from silk waste, not put up for retail sale.
kg
10%
50.06
5006.00.00
Silk yarn and yarn spun from silk waste, put up for retail sale;
silk-worm gut.
kg
10%
50.07
kg
25%
5007.20.00
kg
25%
5007.90.00
- Other fabrics
kg
25%
__________
221
(b)
"Fine animal hair" means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, Kashmir or
similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;
(c)
"Coarse animal hair" means the hair of animals not mentioned above, excluding brush-making hair and
bristles (heading 05.02) and horsehair (heading 05.03).
_______________
Heading
No.
H.S.
Code/Tariff
No.
51.01
Description
Unit of
Quantity
Rate
1.-
-- Shorn wool
kg
0%
5101.19.00
-- Other
kg
0%
-- Shorn wool
kg
0%
5101.29.00
-- Other
kg
0%
5101.30.00
- Carbonised
kg
0%
51.02
kg
0%
5102.19.00
-- Other
kg
0%
5102.20.00
kg
0%
51.03
kg
0%
5103.20.00
kg
0%
5103.30.00
kg
0%
222
Description
No.
H.S.
Code/Tariff
No.
51.04
5104.00.00
51.05
Unit of
Quantity
Rate
kg
0%
kg
0%
- Carded wool
- Wool tops and other combed wool :
5105.21.00
kg
0%
5105.29.00
-- Other
kg
0%
kg
0%
5105.39.00
-- Other
kg
0%
5105.40.00
kg
0%
51.06
kg
10%
5106.20.00
kg
10%
51.07
kg
10%
5107.20.00
kg
10%
51.08
Yarn of fine animal hair (carded or combed), not put up for retail
sale.
5108.10.00
- Carded
kg
10%
5108.20.00
- Combed
kg
10%
51.09
51.10
kg
10%
5109.90.00
- Other
kg
10%
5110.00.00
kg
10%
kg
25%
51.11
223
H.S.
Code/Tariff
No.
Description
5111.19.00
-- Other
kg
25%
5111.20.00
kg
25%
5111.30.00
kg
25%
5111.90.00
- Other
kg
25%
51.12
Unit of
Quantity
Rate
Heading
51.13
5112.11.00
kg
25%
5112.19.00
-- Other
kg
25%
5112.20.00
kg
25%
5112.30.00
kg
25%
5112.90.00
- Other
kg
25%
5113.00.00
kg
25%
_______________
224
Description
Headin
H.S.
g
Code/Tariff No.
Unit of
Quantity
No.
52.01
5201.00.00
52.02
Rate
1.-
kg
0%
kg
0%
52.03
5202.91.00
-- Garnetted stock
kg
0%
5202.99.00
-- Other
kg
0%
5203.00.00
kg
0%
52.04
kg
25%
5204.19.00
-- Other
kg
25%
5204.20.00
kg
25%
52.05
kg
10%
5205.12.00
-- Measuring less than 714.29 decitex but not less than 232.56 decitex
(exceeding 14 metric number but not exceeding 43 metric number)
kg
10%
5205.13.00
-- Measuring less than 232.56 decitex but not less than 192.31 decitex
(exceeding 43 metric number but not exceeding 52 metric number)
kg
10%
5205.14.00
-- Measuring less than 192.31 decitex but not less than 125 decitex
(exceeding 52 metric number but not exceeding 80 metric number)
kg
10%
5205.15.00
kg
10%
225
Unit of
Quantity
No.
Rate
5205.21.00
kg
10%
5205.22.00
-- Measuring less than 714.29 decitex but not less than 232.56 decitex
(exceeding 14 metric number but not exceeding 43 metric number)
kg
10%
5205.23.00
-- Measuring less than 232.56 decitex but not less than 192.31 decitex
(exceeding 43 metric number but not exceeding 52 metric number)
kg
10%
5205.24.00
-- Measuring less than 192.31 decitex but not less than 125 decitex
(exceeding 52 metric number but not exceeding 80 metric number)
kg
10%
5205.26.00
-- Measuring less than 125 decitex but not less than 106.38 decitex
(exceeding 80 metric number but not exceeding 94 metric number)
kg
10%
5205.27.00
-- Measuring less than 106.38 decitex but not less than 83.33 decitex
(exceeding 94 metric number but not exceeding 120 metric number)
kg
10%
5205.28.00
kg
10%
kg
10%
5205.32.00
-- Measuring per single yarn less than 714.29 decitex but not less than
232.56 decitex (exceeding 14 metric number but not exceeding 43
metric number per single yarn)
kg
10%
5205.33.00
-- Measuring per single yarn less than 232.56 decitex but not less than
192.31 decitex (exceeding 43 metric number but not exceeding 52
metric number per single yarn)
kg
10%
5205.34.00
-- Measuring per single yarn less than 192.31 decitex but not less than
125 decitex (exceeding 52 metric number but not exceeding 80 metric
number per single yarn)
kg
10%
5205.35.00
-- Measuring per single yarn less than 125 decitex (exceeding 80 metric
number per single yarn)
kg
10%
kg
10%
5205.42.00
-- Measuring per single yarn less than 714.29 decitex but not less than
232.56 decitex (exceeding 14 metric number but not exceeding 43
metric number per single yarn)
kg
10%
5205.43.00
-- Measuring per single yarn less than 232.56 decitex but not less than
192.31 decitex (exceeding 43 metric number but not exceeding 52
metric number per single yarn)
kg
10%
5205.44.00
-- Measuring per single yarn less than 192.31 decitex but not less than
125 decitex (exceeding 52 metric number but not exceeding 80 metric
number per single yarn)
kg
10%
226
Unit of
Quantity
No.
Rate
5205.46.00
-- Measuring per single yarn less than 125 decitex but not less than
106.38 decitex (exceeding 80 metric number but not exceeding 94
metric number per single yarn)
kg
10%
5205.47.00
-- Measuring per single yarn less than 106.38 decitex but not less than
83.33 decitex (exceeding 94 metric number but not exceeding 120
metric number per single yarn)
kg
10%
5205.48.00
-- Measuring per single yarn less than 83.33 decitex (exceeding 120
metric number per single yarn)
kg
10%
52.06
kg
10%
5206.12.00
-- Measuring less than 714.29 decitex but not less than 232.56 decitex
(exceeding 14 metric number but not exceeding 43 metric number)
kg
10%
5206.13.00
-- Measuring less than 232.56 decitex but not less than 192.31 decitex
(exceeding 43 metric number but not exceeding 52 metric number)
kg
10%
5206.14.00
-- Measuring less than 192.31 decitex but not less than 125 decitex
(exceeding 52 metric number but not exceeding 80 metric number)
kg
10%
5206.15.00
kg
10%
kg
10%
5206.22.00
-- Measuring less than 714.29 decitex but not less than 232.56 decitex
(exceeding 14 metric number but not exceeding 43 metric number)
kg
10%
5206.23.00
-- Measuring less than 232.56 decitex but not less than 192.31 decitex
(exceeding 43 metric number but not exceeding 52 metric number)
kg
10%
5206.24.00
-- Measuring less than 192.31 decitex but not less than 125 decitex
(exceeding 52 metric number but not exceeding 80 metric number)
kg
10%
5206.25.00
kg
10%
kg
10%
5206.32.00
-- Measuring per single yarn less than 714.29 decitex but not less than
232.56 decitex (exceeding 14 metric number but not exceeding 43
metric number per single yarn)
kg
10%
227
Unit of
Quantity
No.
Rate
5206.33.00
-- Measuring per single yarn less than 232.56 decitex but not less than
192.31 decitex (exceeding 43 metric number but not exceeding 52
metric number per single yarn)
kg
10%
5206.34.00
-- Measuring per single yarn less than 192.31 decitex but not less than
125 decitex (exceeding 52 metric number but not exceeding 80 metric
number per single yarn)
kg
10%
5206.35.00
-- Measuring per single yarn less than 125 decitex (exceeding 80 metric
number per single yarn)
kg
10%
kg
10%
5206.42.00
-- Measuring per single yarn less than 714.29 decitex but not less than
232.56 decitex (exceeding 14 metric number but not exceeding 43
metric number per single yarn)
kg
10%
5206.43.00
-- Measuring per single yarn less than 232.56 decitex but not less than
192.31 decitex (exceeding 43 metric number but not exceeding 52
metric number per single yarn)
kg
10%
5206.44.00
-- Measuring per single yarn less than 192.31 decitex but not less than
125 decitex (exceeding 52 metric number but not exceeding 80 metric
number per single yarn)
kg
10%
5206.45.00
-- Measuring per single yarn less than 125 decitex (exceeding 80 metric
number per single yarn)
kg
10%
52.07
Cotton yarn (other than sewing thread) put up for retail sale.
5207.10.00
kg
10%
5207.90.00
- Other
kg
10%
52.08
kg
25%
5208.12.00
kg
25%
5208.13.00
kg
25%
5208.19.00
-- Other fabrics
kg
25%
kg
25%
kg
25%
kg
25%
- Bleached :
5208.21.00
5208.22.00
5208.23.00
228
Unit of
Quantity
No.
5208.29.00
-- Other fabrics
Rate
kg
25%
kg
25%
kg
25%
- Dyed :
2
5208.31.00
5208.32.00
5208.33.00
kg
25%
5208.39.00
-- Other fabrics
kg
25%
kg
25%
kg
25%
5208.41.00
5208.42.00
5208.43.00
kg
25%
5208.49.00
-- Other fabrics
kg
25%
- Printed :
2
5208.51.10
kg
50%
5208.51.90
--- Other
kg
25%
kg
50%
5208.52.90
--- Other
kg
25%
5208.53.00
kg
25%
5208.59.00
-- Other fabrics
kg
25%
52.09
-- Plain weave
kg
25%
5209.12.00
kg
25%
5209.19.00
-- Other fabrics
kg
25%
kg
25%
- Bleached :
5209.21.00
-- Plain weave
Unit of
Quantity
No.
Rate
5209.22.00
kg
25%
5209.29.00
-- Other fabrics
kg
25%
- Dyed :
5209.31.00
-- Plain weave
kg
25%
5209.32.00
kg
25%
5209.39.00
-- Other fabrics
kg
25%
-- Plain weave
kg
25%
5209.42.00
-- Denim
kg
25%
5209.43.00
kg
25%
5209.49.00
-- Other fabrics
kg
25%
- Printed :
-- Plain weave:
5209.51.10
kg
50%
5209.51.90
--- Other
kg
25%
5209.52.00
kg
25%
5209.59.00
-- Other fabrics
kg
25%
52.10
-- Plain weave
kg
25%
5210.12.00
kg
25%
5210.19.00
-- Other fabrics
kg
25%
- Bleached :
5210.21.00
-- Plain weave
kg
25%
5210.22.00
kg
25%
5210.29.00
-- Other fabrics
kg
25%
- Dyed :
230
Unit of
Quantity
No.
Rate
5210.31.00
-- Plain weave
kg
25%
5210.32.00
kg
25%
5210.39.00
-- Other fabrics
kg
25%
-- Plain weave
kg
25%
5210.42.00
kg
25%
5210.49.00
-- Other fabrics
kg
25%
- Printed :
-- Plain weave:
5210.51.10
kg
50%
5210.51.90
--- Other
kg
25%
5210.52.00
kg
25%
5210.59.00
-- Other fabrics
kg
25%
52.11
-- Plain weave
kg
25%
5211.12.00
kg
25%
5211.19.00
-- Other fabrics
kg
25%
- Bleached :
5211.21.00
-- Plain weave
kg
25%
5211.22.00
kg
25%
5211.29.00
-- Other fabrics
kg
25%
- Dyed :
5211.31.00
-- Plain weave
kg
25%
5211.32.00
kg
25%
5211.39.00
-- Other fabrics
kg
25%
231
Unit of
Quantity
No.
Rate
5211.41.00
-- Plain weave
kg
25%
5211.42.00
-- Denim
kg
25%
5211.43.00
kg
25%
5211.49.00
-- Other fabrics
kg
25%
- Printed :
-- Plain weave:
5211.51.10
kg
50%
5211.51.90
--- Other
kg
25%
5211.52.00
kg
25%
5211.59.00
-- Other fabrics
kg
25%
52.12
-- Unbleached
kg
25%
5212.12.00
-- Bleached
kg
25%
5212.13.00
-- Dyed
kg
25%
5212.14.00
kg
25%
-- Printed:
5212.15.10
kg
50%
5212.15.90
--- Other
kg
25%
-- Unbleached
kg
25%
5212.22.00
-- Bleached
kg
25%
5212.23.00
-- Dyed
kg
25%
5212.24.00
kg
25%
-- Printed:
5212.25.10
kg
50%
5212.25.90
--- Other
kg
25%
______
232
Heading
No.
H.S.
Description
Code/Tariff No.
53.01
Unit of
Quantity
Rate
Flax, raw or processed but not spun; flax tow and waste
(including yarn waste and garnetted stock).
5301.10.00
kg
0%
-- Broken or scutched
kg
0%
5301.29.00
-- Other
kg
0%
5301.30.00
kg
0%
53.02
True hemp (Cannabis sativa L.), raw or processed but not spun;
tow and waste of true hemp (including yarn waste and
garnetted stock).
5302.10.00
kg
0%
5302.90.00
- Other
kg
0%
53.03
Jute and other textile bast fibres (excluding flax, true hemp and
ramie), raw or processed but not spun; tow and waste of these
fibres (including yarn waste and garnetted stock).
5303.10.00
kg
0%
5303.90.00
- Other
kg
0%
53.04
kg
0%
5304.90.00
- Other
kg
0%
53.05
-- Raw
kg
0%
5305.19.00
-- Other
kg
0%
233
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
- Of abaca :
5305.21.00
-- Raw
kg
0%
5305.29.00
-- Other
kg
0%
5305.90.00
- Other
kg
0%
53.06
Flax yarn.
5306.10.00
- Single
kg
10%
5306.20.00
kg
10%
53.07
- Single
kg
10%
5307.20.00
kg
10%
53.08
- Coir yarn
kg
10%
5308.20.00
kg
10%
5308.90.00
- Other
kg
10%
53.09
-- Unbleached or bleached
kg
25%
5309.19.00
-- Other
kg
25%
-- Unbleached or bleached
kg
25%
5309.29.00
-- Other
kg
25%
53.10
53.11
- Unbleached
kg
25%
5310.90.00
- Other
kg
25%
5311.00.00
kg
25%
_______________
234
Throughout the Nomenclature, the term "man-made fibres" means staple fibres and filaments of organic
polymers produced by manufacturing processes, either :
(a)
(b)
By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae),
such as viscose rayon, cellulose acetate, cupro or alginates.
The terms "synthetic" and "artificial", used in relation to fibres, mean : synthetic : fibres as defined at (a);
artificial : fibres as defined at (b).
The terms "man-made", "synthetic" and "artificial" shall have the same meanings when used in relation to
"textile materials".
2.-
Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.
Heading
No.
H.S.
Description
Code/Tariff No.
54.01
Unit of
Quantity
Rate
___________
- Of synthetic filaments
kg
25%
5401.20.00
- Of artificial filaments
kg
25%
54.02
kg
10%
5402.20.00
kg
10%
- Textured yarn :
5402.31.00
kg
10%
5402.32.00
kg
10%
5402.33.00
-- Of polyesters
kg
10%
5402.39.00
-- Other
kg
10%
235
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
kg
10%
5402.42.00
kg
10%
5402.43.00
-- Of polyesters, other
kg
10%
5402.49.00
-- Other
kg
10%
kg
10%
5402.52.00
-- Of polyesters
kg
10%
5402.59.00
-- Other
kg
10%
kg
10%
5402.62.00
-- Of polyesters
kg
10%
5402.69.00
-- Other
kg
10%
54.03
Artificial filament yarn (other than sewing thread), not put up for
retail sale, including artificial monofilament of less than 67
decitex.
5403.10.00
kg
10%
5403.20.00
- Textured yarn
kg
10%
kg
10%
5403.32.00
kg
10%
5403.33.00
-- Of cellulose acetate
kg
10%
5403.39.00
-- Other
kg
10%
-- Of viscose rayon
kg
10%
5403.42.00
-- Of cellulose acetate
kg
10%
5403.49.00
-- Other
kg
10%
236
No.
H.S.
Description
Code/Tariff No.
54.04
54.05
Unit of
Quantity
Rate
5404.10.00
- Monofilament
kg
10%
5404.90.00
- Other
kg
10%
kg
10%
5405.00.00
54.06
5406.10.00
kg
10%
5406.20.00
kg
10%
54.07
5407.10.00
kg
25%
5407.20.00
kg
25%
5407.30.00
kg
25%
-- Unbleached or bleached
kg
25%
5407.42.00
-- Dyed
kg
25%
5407.43.00
kg
25%
5407.44.00
-- Printed
kg
25%
-- Unbleached or bleached
kg
25%
5407.52.00
-- Dyed
kg
25%
5407.53.00
kg
25%
5407.54.00
-- Printed
kg
25%
237
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
5407.61.00
kg
25%
5407.69.00
-- Other
kg
25%
-- Unbleached or bleached
kg
25%
5407.72.00
-- Dyed
kg
25%
5407.73.00
kg
25%
5407.74.00
-- Printed
kg
25%
-- Unbleached or bleached
kg
25%
5407.82.00
-- Dyed
kg
25%
5407.83.00
kg
25%
5407.84.00
-- Printed
kg
25%
-- Unbleached or bleached
kg
25%
5407.92.00
-- Dyed
kg
25%
5407.93.00
kg
25%
5407.94.00
-- Printed
kg
25%
kg
25%
54.08
5408.21.00
-- Unbleached or bleached
kg
25%
5408.22.00
-- Dyed
kg
25%
5408.23.00
kg
25%
5408.24.00
-- Printed
kg
25%
238
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
5408.31.00
-- Unbleached or bleached
kg
25%
5408.32.00
-- Dyed
kg
25%
5408.33.00
kg
25%
5408.34.00
-- Printed
kg
25%
_________
239
Chapter Note.
Headings 55.01 and 55.02 apply only to man-made filament tow, consisting of parallel filaments of a uniform
length equal to the length of the tow, meeting the following specifications :
(a)
(b)
(c)
(d)
Synthetic filament tow only : the tow must be drawn, that is to say, be incapable of being stretched by
more than 100 % of its length;
(e)
Heading
No.
H.S.
Description
Code/Tariff No.
55.01
55.02
Unit of
Quantity
Rate
1.-
kg
0%
5501.20.00
- Of polyesters
kg
0%
5501.30.00
- Acrylic or modacrylic
kg
0%
5501.90.00
- Other
kg
0%
5502.00.00
kg
0%
55.03
kg
0%
5503.20.00
- Of polyesters
kg
0%
5503.30.00
- Acrylic or modacrylic
kg
0%
5503.40.00
- Of polypropylene
kg
0%
5503.90.00
- Other
kg
0%
55.04
- Of viscose rayon
kg
0%
5504.90.00
- Other
kg
0%
240
No.
H.S.
Description
Code/Tariff No.
55.05
- Of synthetic fibres
kg
0%
5505.20.00
- Of artificial fibres
kg
0%
55.06
55.07
Unit of
Quantity
Rate
kg
0%
5506.20.00
- Of polyesters
kg
0%
5506.30.00
- Acrylic or modacrylic
kg
0%
5506.90.00
- Other
kg
0%
5507.00.00
kg
0%
55.08
kg
25%
5508.20.00
kg
25%
55.09
-- Single yarn
kg
10%
5509.12.00
kg
10%
-- Single yarn
kg
10%
5509.22.00
kg
10%
-- Single yarn
kg
10%
5509.32.00
kg
10%
kg
10%
-- Single yarn
241
No.
H.S.
Description
Code/Tariff No.
5509.42.00
Unit of
Quantity
Rate
kg
10%
kg
10%
5509.52.00
kg
10%
5509.53.00
kg
10%
5509.59.00
-- Other
kg
10%
kg
10%
5509.62.00
kg
10%
5509.69.00
-- Other
kg
10%
- Other yarn :
5509.91.00
kg
10%
5509.92.00
kg
10%
5509.99.00
-- Other
kg
10%
55.10
Yarn (other than sewing thread) of artificial staple fibres, not put
up for retail sale.
- Containing 85% or more by weight of artificial staple fibres :
5510.11.00
-- Single yarn
kg
10%
5510.12.00
kg
10%
5510.20.00
- Other yarn, mixed mainly or solely with wool or fine animal hair
kg
10%
5510.30.00
kg
10%
5510.90.00
- Other yarn
kg
10%
55.11
kg
10%
5511.20.00
kg
10%
5511.30.00
kg
10%
242
No.
H.S.
Description
Code/Tariff No.
55.12
Unit of
Quantity
Rate
-- Unbleached or bleached
kg
25%
5512.19.00
-- Other
Kg
25%
-- Unbleached or bleached
kg
25%
5512.29.00
-- Other
kg
25%
- Other :
5512.91.00
-- Unbleached or bleached
kg
25%
5512.99.00
-- Other
kg
25%
55.13
kg
25%
5513.12.00
kg
25%
5513.13.00
kg
25%
5513.19.00
kg
25%
- Dyed :
5513.21.00
kg
25%
5513.22.00
kg
25%
5513.23.00
kg
25%
5513.29.00
kg
25%
kg
25%
5513.32.00
kg
25%
5513.33.00
kg
25%
243
No.
H.S.
Description
Code/Tariff No.
5513.39.00
Unit of
Quantity
Rate
kg
25%
- Printed :
-- Of polyester staple fibres, plain weave:
5513.41.10
kg
50%
5513.41.90
--- Other
kg
25%
5513.42.00
kg
25%
5513.43.00
kg
25%
5513.49.00
kg
25%
55.14
kg
25%
5514.12.00
Kg
25%
5514.13.00
kg
25%
5514.19.00
kg
25%
- Dyed :
5514.21.00
kg
25%
5514.22.00
kg
25%
5514.23.00
kg
25%
5514.29.00
kg
25%
kg
25%
5514.32.00
kg
25%
5514.33.00
kg
25%
5514.39.00
kg
25%
- Printed :
244
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
kg
50%
5514.41.90
--- Other
kg
25%
5514.42.00
kg
25%
5514.43.00
kg
25%
5514.49.00
kg
25%
55.15
kg
25%
5515.12.00
kg
25%
5515.13.00
kg
25%
5515.19.00
-- Other
kg
25%
kg
25%
5515.22.00
kg
25%
5515.29.00
-- Other
kg
25%
kg
25%
5515.92.00
kg
25%
5515.99.00
-- Other
kg
25%
55.16
-- Unbleached or bleached
kg
25%
5516.12.00
-- Dyed
kg
25%
5516.13.00
kg
25%
5516.14.00
-- Printed
kg
25%
245
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
5516.21.00
-- Unbleached or bleached
kg
25%
5516.22.00
-- Dyed
kg
25%
5516.23.00
kg
25%
5516.24.00
-- Printed
kg
25%
-- Unbleached or bleached
kg
25%
5516.32.00
-- Dyed
kg
25%
5516.33.00
kg
25%
5516.34.00
-- Printed
kg
25%
-- Unbleached or bleached
kg
25%
5516.42.00
-- Dyed
kg
25%
5516.43.00
kg
25%
5516.44.00
-- Printed
kg
25%
- Other :
5516.91.00
-- Unbleached or bleached
kg
25%
5516.92.00
-- Dyed
kg
25%
5516.93.00
kg
25%
5516.94.00
-- Printed
kg
25%
__________
246
Chapter Notes.
1.-
Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for
example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading 34.01, polishes, creams
or similar preparations of heading 34.05, fabric softeners of heading 38.09) where the textile material is
present merely as a carrying medium;
(b)
(c)
Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 68.05);
(d)
(e)
2.-
The term "felt" includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which
has been enhanced by a stitch-bonding process using fibres from the web itself.
3.-
Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated
with plastics or rubber whatever the nature of these materials (compact or cellular).
Heading 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.
Headings 56.02 and 56.03 do not, however, cover :
Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 % or less by weight
of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);
(b)
Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides
with such materials, provided that such coating or covering can be seen with the naked eye with no
account being taken of any resulting change of colour (Chapter 39 or 40); or
(c)
Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the
textile material is present merely for reinforcing purposes (Chapter 39 or 40).
Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the
impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the
purpose of this provision, no account should be taken of any resulting change of colour.
__________
Heading
No.
Description
H.S.
Code/Tariff No.
56.01
Unit of
Quantity
Rate
4.-
(a)
247
kg
10%
No.
H.S.
Description
Code/Tariff No.
5601.90.00
Unit of
Quantity
--- Other
Rate
kg
25%
-- Of cotton
kg
25%
5601.22.00
-- Of man-made fibres
kg
25%
5601.29.00
-- Other
kg
25%
5601.30.00
kg
25%
kg
25%
56.02
5602.21.00
kg
25%
5602.29.00
kg
25%
5602.90.00
- Other
kg
25%
56.03
kg
10%
5603.12.00
kg
10%
5603.13.00
-- Weighing more than 70 g/m but not more than 150 g/m
kg
10%
5603.14.00
kg
10%
- Other :
5603.91.00
kg
10%
5603.92.00
kg
10%
5603.93.00
-- Weighing more than 70 g/m but not more than 150 g/m
kg
10%
5603.94.00
kg
10%
56.04
Rubber thread and cord, textile covered; textile yarn, and strip
and the like of heading 54.04 or 54.05, impregnated, coated,
covered or sheathed with rubber or plastics.
5604.10.00
kg
10%
5604.20.00
kg
10%
248
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
5604.90.00
- Other
kg
10%
56.05
5605.00.00
kg
10%
56.06
5606.00.00
Gimped yarn, and strip and the like of heading 54.04 or 54.05,
gimped (other than those of heading 56.05 and gimped
horsehair yarn); chenille yarn (including flock chenille yarn);
loop wale-yarn.
kg
10%
kg
25%
56.07
5607.21.00
kg
25%
5607.29.00
-- Other
kg
25%
- Of polyethylene or polypropylene :
5607.41.00
kg
25%
5607.49.00
-- Other
kg
25%
5607.50.00
kg
10%
5607.90.00
- Other
kg
25%
kg
10%
56.08
56.09
5608.19.10
kg
10%
5608.19.90
--- Other
kg
25%
5608.90.00
- Other
kg
25%
5609.00.00
kg
25%
__________
249
Chapter Notes.
1.-
For the purposes of this Chapter, the term "carpets and other textile floor coverings" means floor coverings in
which textile materials serve as the exposed surface of the article when in use and includes articles having the
characteristics of textile floor coverings but intended for use for other purposes.
2.-
Description
Headin
H.S.
g
Code/Tarrif No.
Unit of
Quantity
No.
57.01
Rate
_________
25%
5701.90.00
25%
57.02
25%
5702.20.00
25%
25%
5702.32.00
25%
5702.39.00
25%
25%
5702.42.00
25%
5702.49.00
25%
25%
5702.52.00
25%
5702.59.00
25%
250
Unit of
Quantity
No.
5702.91.00
25%
5702.92.00
25%
5702.99.00
25%
57.03
25%
5703.20.00
25%
5703.30.00
25%
5703.90.00
25%
57.04
57.05
Rate
25%
5704.90.00
- Other
25%
5705.00.00
25%
__________
251
Chapter Notes.
1.-
This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered
or laminated, or to other goods of Chapter 59.
2.-
Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they
have no pile standing up.
3.-
For the purposes of heading 58.03, "gauze" means a fabric with a warp composed wholly or in part of standing
or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn,
a complete turn or more to form loops through which weft threads pass.
4.-
Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08.
5.-
For the purposes of heading 58.06, the expression "narrow woven fabrics" means :
(a)
Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided
with selvedges (woven, gummed or otherwise made) on both edges;
(b)
(c)
Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
Narrow woven fabrics with woven fringes are to be classified in heading 58.08.
6.-
In heading 58.10, the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a
visible ground of textile fabric, and sewn appliqu work of sequins, beads or ornamental motifs of textile or other
materials. The heading does not apply to needlework tapestry (heading 58.05).
7.-
In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a
kind used in apparel, as furnishing fabrics or for similar purposes.
Heading
No.
H.S.
Description
Code/Tariff No.
58.01
Unit of
Quantity
Rate
________
kg
25%
- Of cotton :
5801.21.00
kg
25%
5801.22.00
-- Cut corduroy
kg
25%
5801.23.00
kg
25%
5801.24.00
kg
25%
252
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
5801.25.00
kg
25%
5801.26.00
-- Chenille fabrics
kg
25%
- Of man-made fibres :
5801.31.00
kg
25%
5801.32.00
-- Cut corduroy
kg
25%
5801.33.00
kg
25%
5801.34.00
kg
25%
5801.35.00
kg
25%
5801.36.00
-- Chenille fabrics
kg
25%
5801.90.00
kg
25%
58.02
-- Unbleached
kg
25%
5802.19.00
-- Other
kg
25%
5802.20.00
kg
25%
5802.30.00
kg
25%
58.03
- Of cotton
kg
25%
5803.90.00
kg
25%
kg
25%
58.04
5804.21.00
-- Of man-made fibres
kg
25%
5804.29.00
kg
25%
5804.30.00
- Hand-made lace
kg
25%
253
No.
58.05
H.S.
Description
Code/Tariff No.
5805.00.00
58.06
Unit of
Quantity
Rate
kg
25%
kg
25%
5806.20.00
kg
25%
-- Of cotton
kg
25%
5806.32.00
-- Of man-made fibres
kg
25%
5806.39.00
kg
25%
5806.40.00
kg
25%
58.07
- Woven
kg
25%
5807.90.00
- Other
kg
25%
58.08
58.09
kg
25%
5808.90.00
- Other
kg
25%
5809.00.00
kg
25%
kg
25%
58.10
5810.91.00
-- Of cotton
kg
25%
5810.92.00
-- Of man-made fibres
kg
25%
254
No.
H.S.
Description
Code/Tariff No.
5810.99.00
58.11
5811.00.00
Unit of
Quantity
Rate
kg
25%
kg
25%
__________
255
Except where the context otherwise requires, for the purposes of this Chapter the expression "textile fabrics"
applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and
ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of heading 60.02 to
60.06.
2.-
(b)
3.-
Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square
metre and whatever the nature of the plastic material (compact or cellular), other than :
(1)
Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually
Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any
resulting change of colour;
(2)
Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7
mm, at a temperature between 15 C and 30 C (usual ly Chapter 39);
(3)
Products in which the textile fabric is either completely embedded in plastics or entirely coated or
covered on both sides with such material, provided that such coating or covering can be seen with
the naked eye with no account being taken of any resulting change of colour (Chapter 39);
(4)
Fabrics partially coated or partially covered with plastics and bearing designs resulting from these
treatments (usually Chapters 50 to 55, 58 or 60);
(5)
Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is
present merely for reinforcing purposes (Chapter 39); or
(6)
Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of
heading 56.04.
For the purposes of heading 59.05, the expression "textile wall coverings" applies to products in rolls, of a width
of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed
on a backing or has been treated on the back (impregnated or coated to permit pasting).
This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on
a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07).
4.-
For the purposes of heading 59.06, the expression "rubberised textile fabrics" means :
(a)
(i)
(ii)
Weighing more than 1,500 g/m2 and containing more than 50% by weight of textile material;
(b)
Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of
heading 56.04; and
(c)
Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per
square metre.
This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile
fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of
heading 58.11.
5.-
256
6.-
7.-
(a)
Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually
Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting
change of colour;
(b)
Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or
the like);
(c)
Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from
these treatments; however, imitation pile fabrics remain classified in this heading;
(d)
Fabrics finished with normal dressings having a basis of amylaceous or similar substances;
(e)
(f)
Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 68.05);
(g)
(h)
(b)
Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with
rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber
(heading 40.10).
Heading 59.11 applies to the following goods, which do not fall in any other heading of Section XI :
(a)
Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other
than those having the character of the products of headings. 59.08 to 59.10), the following only :
(i)
(b)
Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or
other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical
purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving
spindles (weaving beams);
(ii)
Bolting cloth;
(iii)
Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
(iv)
Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated,
of a kind used in machinery or for other technical purposes;
(v)
Textile fabrics reinforced with metal, of a kind used for technical purposes;
(vi)
Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind
used in industry as packing or lubricating materials;
Textile articles (other than those of headings 59.08 to 59.10) of a kind used for technical purposes (for
example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or
similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other
machinery parts).
_________
257
No.
H.S.
Description
Code/Tariff No.
59.01
kg
10%
5901.90.00
- Other
kg
10%
59.02
kg
0%
5902.20.00
- Of polyesters
kg
0%
5902.90.00
- Other
kg
0%
59.03
kg
10%
5903.20.00
- With polyurethane
kg
10%
5903.90.00
- Other
kg
10%
59.04
59.05
Unit of
Quantity
Rate
- Linoleum
kg
25%
5904.90.00
- Other
kg
25%
5905.00.00
kg
25%
kg
25%
59.06
5906.91.00
-- Knitted or crocheted
kg
25%
5906.99.00
-- Other
kg
25%
59.07
5907.00.00
kg
25%
59.08
5908.00.00
kg
10%
258
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
59.09
5909.00.00
kg
25%
59.10
5910.00.00
kg
25%
59.11
5911.10.00
kg
10%
5911.20.00
kg
10%
kg
10%
5911.32.00
kg
10%
5911.40.00
kg
0%
5911.90.00
- Other
kg
10%
______
259
Chapter Notes.
1.-
(b)
(c)
Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However,
knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in
heading 60.01.
2.-
This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics
or for similar purposes.
3.-
Throughout the Nomenclature any reference to "knitted" goods includes a reference to stitch-bonded goods
in which the chain stitches are formed of textile yarn.
________
No.
H.S.
Code/Tariff
No.
60.01
Description
Unit of
Quantity
Rate
Heading
kg
25%
-- Of cotton
kg
25%
6001.22.00
-- Of man-made fibres
kg
25%
6001.29.00
kg
25%
Other :
6001.91.00
-- Of cotton
kg
25%
6001.92.00
-- Of man-made fibres
kg
25%
6001.99.00
kg
25%
60.02
kg
25%
6002.90.00
- Other
kg
25%
260
H.S.
Code/Tariff
No.
60.03
Description
Unit of
Quantity
Rate
Heading
kg
25%
6003.20.00
- Of cotton
kg
25%
6003.30.00
- Of synthetic fibres
kg
25%
6003.40.00
- Of artificial fibres
kg
25%
6003.90.00
- Other
kg
25%
60.04
kg
25%
6004.90.00
Other
kg
25%
kg
25%
60.05
6005.21.00
-- Unbleached or bleached
kg
25%
6005.22.00
-- Dyed
kg
25%
6005.23.00
kg
25%
6005.24.00
-- Printed
kg
25%
- Of synthetic fibres :
6005.31.00
-- Unbleached or bleached
kg
25%
6005.32.00
-- Dyed
kg
25%
6005.33.00
kg
25%
6005.34.00
-- Printed
kg
25%
- Of artificial fibres :
6005.41.00
-- Unbleached or bleached
kg
25%
6005.42.00
-- Dyed
kg
25%
6005.43.00
kg
25%
6005.44.00
-- Printed
kg
25%
261
No.
H.S.
Code/Tariff
No.
Description
6005.90.00
- Other
60.06
Unit of
Quantity
Rate
kg
25%
kg
25%
6006.21.00
-- Unbleached or bleached
kg
25%
6006.22.00
-- Dyed
kg
25%
6006.23.00
kg
25%
6006.24.00
-- Printed
kg
25%
- Of synthetic fibres :
6006.31.00
-- Unbleached or bleached
kg
25%
6006.32.00
-- Dyed
kg
25%
6006.33.00
kg
25%
6006.34.00
-- Printed
kg
25%
- Of artificial fibres :
6006.41.00
-- Unbleached or bleached
kg
25%
6006.42.00
-- Dyed
kg
25%
6006.43.00
kg
25%
6006.44.0
-- Printed
kg
25%
6006.90.00
- Other
kg
25%
________
262
Chapter Notes.
1.-
2.-
3.-
(a)
(b)
(c)
The term "suit" means a set of garments composed of two or three pieces made up, in respect of their
outer surface, in identical fabric and comprising :
-
one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels,
designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose
front is made from the same fabric as the outer surface of the other components of the set and
whose back is made from the same fabric as the lining of the suit coat or jacket; and
one garment designed to cover the lower part of the body and consisting of trousers, breeches or
shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a "suit" must be of the same fabric construction, colour and composition; they
must also be of the same style and of corresponding or compatible size. However, these components
may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for
example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the
constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or
divided skirt, the other garments being considered separately.
The term "suit" includes the following sets of garments, whether or not they fulfil all the above
conditions :
(b)
morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back
and striped trousers;
evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the
front, does not close and has narrow skirts cut in at the hips and hanging down behind;
dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps
revealing more of the shirt front), but has shiny silk or imitation silk lapels.
The term "ensemble" means a set of garments (other than suits and articles of heading 61.07, 61.08 or
61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising :
-
one garment designed to cover the upper part of the body, with the exception of pullovers which
may form a second upper garment in the sole context of twin sets, and of waistcoats which may
also form a second upper garment, and
one or two different garments, designed to cover the lower part of the body and consisting of
trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and
composition; they also must be of corresponding or compatible size. The term "ensemble" does not
apply to track suits or ski suits, of heading 61.12.
263
Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or
other means of tightening at the bottom of the garment, or garments having an average of less than 10
stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm.
Heading 61.05 does not cover sleeveless garments.
5.-
Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at
the bottom of the garment.
6.-
7.-
(a)
The expression "babies' garments and clothing accessories" means articles for young children of a
body height not exceeding 86 cm; it also covers babies' napkins;
(b)
Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter
are to be classified in heading 61.11.
For the purposes of heading 61.12, "ski suits" means garments or sets of garments which, by their general
appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or
alpine). They consist either of :
(a)
a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the
body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
(b)
a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and
comprising :
-
one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide
fastener (zipper), possibly with a waistcoat in addition, and
one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and
brace overall.
The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above
and a type of padded, sleeveless jacket worn over the overall.
All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and
composition whether or not of the same colour; they also must be of corresponding or compatible size.
8.-
Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this Chapter,
excluding heading 61.11, are to be classified in heading 61.13.
9.-
Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or
boys' garments, and those designed for right over left closure at the front as women's or girls' garments.
These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or
other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments
are to be classified in the headings covering women's or girls' garments.
10.-
________
264
H.S.
Code/Tariff
No.
61.01
Description
Unit of
Quantity
Rate
Heading
25%
6101.20.00
- Of cotton
25%
6101.30.00
- Of man-made fibres
25%
6101.90.00
25%
61.02
25%
6102.20.00
- Of cotton
25%
6102.30.00
- Of man-made fibres
25%
6102.90.00
25%
61.03
Suits :
6103.11.00
25%
6103.12.00
-- Of synthetic fibres
25%
6103.19.00
25%
- Ensembles :
6103.21.00
25%
6103.22.00
-- Of cotton
25%
6103.23.00
-- Of synthetic fibres
25%
6103.29.00
25%
25%
6103.32.00
-- Of cotton
25%
6103.33.00
-- Of synthetic fibres
25%
6103.39.00
25%
265
H.S.
Code/Tariff
No.
Description
Unit of
Quantity
Rate
Heading
25%
6103.42.00
-- Of cotton
25%
6103.43.00
-- Of synthetic fibres
25%
6103.49.00
25%
61.04
25%
6104.12.00
-- Of cotton
25%
6104.13.00
-- Of synthetic fibres
25%
6104.19.00
25%
- Ensembles :
6104.21.00
25%
6104.22.00
-- Of cotton
25%
6104.23.00
-- Of synthetic fibres
25%
6104.29.00
25%
25%
6104.32.00
-- Of cotton
25%
6104.33.00
-- Of synthetic fibres
25%
6104.39.00
25%
- Dresses :
6104.41.00
25%
6104.42.00
-- Of cotton
25%
6104.43.00
-- Of synthetic fibres
25%
6104.44.00
-- Of artificial fibres
25%
6104.49.00
25%
266
H.S.
Code/Tariff
No.
Description
Unit of
Quantity
Rate
Heading
25%
6104.52.00
-- Of cotton
25%
6104.53.00
-- Of synthetic fibres
25%
6104.59.00
25%
25%
6104.62.00
-- Of cotton
25%
6104.63.00
-- Of synthetic fibres
25%
6104.69.00
25%
61.05
- Of cotton
25%
6105.20.00
- Of man-made fibres
25%
6105.90.00
25%
61.06
- Of cotton
25%
6106.20.00
- Of man-made fibres
25%
6106.90.00
25%
61.07
-- Of cotton
25%
6107.12.00
-- Of man-made fibres
25%
6107.19.00
25%
-- Of cotton
25%
6107.22.00
-- Of man-made fibres
25%
6107.29.00
25%
267
H.S.
Code/Tariff
No.
Description
Unit of
Quantity
Rate
Heading
- Other :
6107.91.00
-- Of cotton
25%
6107.92.00
-- Of man-made fibres
25%
6107.99.00
25%
61.08
-- Of man-made fibres
25%
6108.19.00
25%
-- Of cotton
25%
6108.22.00
-- Of man-made fibres
25%
6108.29.00
25%
-- Of cotton
25%
6108.32.00
-- Of man-made fibres
25%
6108.39.00
25%
- Other :
6108.91.00
-- Of cotton
25%
6108.92.00
-- Of man-made fibres
25%
6108.99.00
25%
61.09
- Of cotton
25%
6109.90.00
25%
61.10
-- Of wool
25%
6110.12.00
25%
268
H.S.
Code/Tariff
No.
Description
6110.19.00
-- Other
25%
6110.20.00
- Of cotton
25%
6110.30.00
- Of man-made fibres
25%
6110.90.00
25%
61.11
Unit of
Quantity
Rate
Heading
25%
6111.20.00
- Of cotton
25%
6111.30.00
- Of synthetic fibres
25%
6111.90.00
25%
61.12
-- Of cotton
25%
6112.12.00
-- Of synthetic fibres
25%
6112.19.00
25%
6112.20.00
- Ski suits
25%
-- Of synthetic fibres
25%
6112.39.00
25%
61.13
6112.41.00
-- Of synthetic fibres
25%
6112.49.00
25%
6113.00.00
25%
61.14
25%
6114.20.00
- Of cotton
25%
6114.30.00
- Of man-made fibres
25%
6114.90.00
25%
269
H.S.
Code/Tariff
No.
61.15
Description
Unit of
Quantity
Rate
Heading
25%
6115.12.00
25%
6115.19.00
25%
6115.20.00
25%
- Other :
6115.91.00
25%
6115.92.00
-- Of cotton
25%
6115.93.00
-- Of synthetic fibres
25%
6115.99.00
25%
2u
25%
61.16
6116.91.00
2u
25%
6116.92.00
-- Of cotton
2u
25%
6116.93.00
-- Of synthetic fibres
2u
25%
6116.99.00
2u
25%
61.17
25%
6117.20.00
25%
6117.80.00
- Other accessories
25%
6117.90.00
- Parts
25%
_________
270
This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or
crocheted articles (other than those of heading 62.12).
2.-
3.-
(a)
(b)
The term "suit" means a set of garments composed of two or three pieces made up, in respect of their
outer surface, in identical fabric and comprising :
-
one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels,
designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose
front is made from the same fabric as the outer surface of the other components of the set and
whose back is made from the same fabric as the lining of the suit coat or jacket; and
one garment designed to cover the lower part of the body and consisting of trousers, breeches or
shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a "suit" must be of the same fabric construction, colour and composition; they
must also be of the same style and of corresponding or compatible size. However, these components
may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for
example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the
constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or
divided skirt, the other garments being considered separately.
The term "suit" includes the following sets of garments, whether or not they fulfil all the above
conditions :
(b)
morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back
and striped trousers;
evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the
front, does not close and has narrow skirts cut in at the hips and hanging down behind;
dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps
revealing more of the shirt front), but has shiny silk or imitation silk lapels.
The term "ensemble" means a set of garments (other than suits and articles of heading 62.07 or 62.08)
composed of several pieces made up in identical fabric, put up for retail sale, and comprising :
-
one garment designed to cover the upper part of the body, with the exception of waistcoats which
may also form a second upper garment, and
one or two different garments, designed to cover the lower part of the body and consisting of
trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and
composition; they also must be of corresponding or compatible size. The term "ensemble" does not
apply to track suits or ski suits, of heading 62.11.
4.-
271
The expression "babies' garments and clothing accessories" means articles for young children of a
body height not exceeding 86 cm; it also covers babies' napkins;
(b)
Articles which are, prima facie, classifiable both in heading 62.09 and in other headings of this Chapter
are to be classified in heading 62.09.
5.-
Garments which are, prima facie, classifiable both in heading 62.10 and in other headings of this Chapter,
excluding heading 62.09, are to be classified in heading 62.10.
6.-
For the purposes of heading 62.11, "ski suits" means garments or sets of garments which, by their general
appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or
alpine). They consist either of :
(a)
a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the
body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
(b)
a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and
comprising :
-
one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide
fastener (zipper), possibly with a waistcoat in addition, and
one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and
brace overall.
The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above
and a type of padded, sleeveless jacket worn over the overall.
All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and
composition whether or not of the same colour; they also must be of corresponding or compatible size.
7.-
Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are
to be classified as handkerchiefs (heading 62.13). Handkerchiefs of which any side exceeds 60 cm are to be
classified in heading 62.14.
8.-
Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys'
garments, and those designed for right over left closure at the front as women's or girls' garments. These
provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of
the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be
classified in the headings covering women's or girls' garments.
9.-
No.
H.S.
Code/Tariff
No.
62.01
Description
Unit of
Quantity
Rate
Heading
25%
6201.12.00
-- Of cotton
25%
272
H.S.
Code/Tariff
No.
Description
6201.13.00
-- Of man-made fibres
25%
6201.19.00
25%
Unit of
Quantity
Rate
Heading
Other :
6201.91.00
25%
6201.92.00
-- Of cotton
25%
6201.93.00
-- Of man-made fibres
25%
6201.99.00
25%
62.02
6202.11.00
25%
6202.12.00
-- Of cotton
25%
6202.13.00
-- Of man-made fibres
25%
6202.19.00
25%
Other :
6202.91.00
25%
6202.92.00
-- Of cotton
25%
6202.93.00
-- Of man-made fibres
25%
6202.99.00
25%
62.03
25%
6203.12.00
-- Of synthetic fibres
25%
6203.19.00
25%
- Ensembles :
6203.21.00
25%
6203.22.00
-- Of cotton
25%
273
H.S.
Code/Tariff
No.
Description
6203.23.00
-- Of synthetic fibres
25%
6203.29.00
25%
Unit of
Quantity
Rate
Heading
25%
6203.32.00
-- Of cotton
25%
6203.33.00
-- Of synthetic fibres
25%
6203.39.00
25%
25%
6203.42.00
-- Of cotton
25%
6203.43.00
-- Of synthetic fibres
25%
6203.49.00
25%
62.04
25%
6204.12.00
-- Of cotton
25%
6204.13.00
-- Of synthetic fibres
25%
6204.19.00
25%
- Ensembles :
6204.21.00
25%
6204.22.00
-- Of cotton
25%
6204.23.00
-- Of synthetic fibres
25%
6204.29.00
25%
25%
6204.32.00
-- Of cotton
25%
6204.33.00
-- Of synthetic fibres
25%
274
No.
H.S.
Code/Tariff
No.
Description
6204.39.00
Unit of
Quantity
Rate
25%
- Dresses :
6204.41.00
25%
6204.42.00
-- Of cotton
25%
6204.43.00
-- Of synthetic fibres
25%
6204.44.00
-- Of artificial fibres
25%
6204.49.00
25%
25%
6204.52.00
-- Of cotton
25%
6204.53.00
-- Of synthetic fibres
25%
6204.59.00
25%
25%
6204.62.00
-- Of cotton
25%
6204.63.00
-- Of synthetic fibres
25%
6204.69.00
25%
62.05
25%
6205.20.00
- Of cotton
25%
6205.30.00
- Of man-made fibres
25%
6205.90.00
25%
62.06
25%
6206.20.00
25%
6206.30.00
- Of cotton
25%
6206.40.00
- Of man-made fibres
25%
6206.90.00
25%
275
H.S.
Code/Tariff
No.
62.07
Description
Unit of
Quantity
Rate
Heading
-- Of cotton
25%
6207.19.00
25%
-- Of cotton
25%
6207.22.00
-- Of man-made fibres
25%
6207.29.00
25%
- Other :
6207.91.00
-- Of cotton
25%
6207.92.00
-- Of man-made fibres
25%
6207.99.00
25%
62.08
-- Of man-made fibres
25%
6208.19.00
25%
-- Of cotton
25%
6208.22.00
-- Of man-made fibres
25%
6208.29.00
25%
- Other :
62.09
6208.91.00
-- Of cotton
25%
6208.92.00
-- Of man-made fibres
25%
6208.99.00
25%
276
H.S.
Code/Tariff
No.
Description
6209.10.00
25%
6209.20.00
- Of cotton
25%
6209.30.00
- Of synthetic fibres
25%
6209.90.00
25%
62.10
Unit of
Quantity
Rate
Heading
25%
6210.20.00
25%
6210.30.00
25%
6210.40.00
25%
6210.50.00
25%
62.11
-- Men's or boys'
25%
6211.12.00
-- Women's or girls'
25%
6211.20.00
- Ski suits
25%
25%
6211.32.00
-- Of cotton
25%
6211.33.00
-- Of man-made fibres
25%
6211.39.00
25%
25%
6211.42.10
50%
6211.42.90
--- Other
25%
50%
-- Of man-made fibres:
6211.43.10
277
No.
H.S.
Code/Tariff
No.
Description
6211.43.90
--- Other
Unit of
Quantity
Rate
25%
50%
6211.49.90
--- Other
25%
62.12
- Brassires
kg
25%
6212.20.00
kg
25%
6212.30.00
- Corselettes
kg
25%
6212.90.00
- Other
kg
25%
62.13
Handkerchiefs.
6213.10.00
25%
6213.20.00
- Of cotton
25%
6213.90.00
25%
62.14
25%
6214.20.00
25%
6214.30.00
- Of synthetic fibres
25%
6214.40.00
- Of artificial fibres
25%
6214.90.00
25%
62.15
62.16
kg
25%
6215.20.00
- Of man-made fibres
kg
25%
6215.90.00
kg
25%
6216.00.00
2u
25%
62.17
6217.10.00
- Accessories
kg
25%
6217.90.00
- Parts
kg
25%
278
Chapter 63
Other made up textile articles; sets;
worn clothing and worn textile articles; rags
Chapter Notes.
1.-
2.-
3.-
(a)
(b)
(b)
(ii)
(iii)
(iv)
Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading
58.05;
(ii)
No.
H.S.
Code/Tariff
No
Description
Unit of
Quantity
Rate
Heading
- Electric blankets
25%
6301.20.00
kg
25%
6301.30.00
kg
25%
6301.40.00
kg
25%
279
No.
H.S.
Code/Tariff
No
Description
6301.90.00
63.02
Unit of
Quantity
Rate
kg
25%
kg
25%
6302.21.00
-- Of cotton
kg
50%
6302.22.00
-- Of man-made fibres
kg
25%
6302.29.00
kg
25%
-- Of cotton
kg
50%
6302.32.00
-- Of man-made fibres
kg
25%
6302.39.00
kg
25%
6302.40.00
kg
25%
-- Of cotton
kg
50%
6302.52.00
-- Of flax
kg
25%
6302.53.00
-- Of man-made fibres
kg
25%
6302.59.00
kg
25%
6302.60.00
kg
25%
- Other :
6302.91.00
-- Of cotton
kg
50%
6302.92.00
-- Of flax
kg
25%
6302.93.00
-- Of man-made fibres
kg
25%
6302.99.00
kg
25%
63.03
-- Of cotton
kg
25%
6303.12.00
-- Of synthetic fibres
kg
25%
280
No.
H.S.
Code/Tariff
No
Description
6303.19.00
Unit of
Quantity
Rate
kg
25%
- Other :
6303.91.00
-- Of cotton
kg
25%
6303.92.00
-- Of synthetic fibres
kg
25%
6303.99.00
kg
25%
63.04
-- Knitted or crocheted
kg
25%
6304.19.00
-- Other
kg
25%
- Other :
-- Knitted or crocheted :
6304.91.10
kg
0%
6304.91.90
--- Other
kg
25%
6304.92.00
kg
25%
6304.93.00
kg
25%
6304.99.00
kg
25%
63.05
kg
6305.20.00
- Of cotton
kg
25%
kg
25%
6305.33.00
kg
25%
6305.39.00
-- Other
kg
25%
6305.90.00
kg
25%
63.06
-- Of cotton
kg
25%
6306.12.00
-- Of synthetic fibres
kg
25%
281
No.
H.S.
Code/Tariff
No
Description
6306.19.00
Unit of
Quantity
Rate
kg
25%
- tents
6306.21.00
--
Of cotton
kg
25%
6306.22.00
-- Of synthetic fibres
kg
25%
6306.29.00
kg
25%
- Sails :
6306.31.00
-- Of synthetic fibres
kg
25%
6306.39.00
kg
25%
- Pneumatic mattresses:
6306.41.00
-- Of cotton
kg
25%
6306.49.00
kg
25%
- Other :
6306.91.00
-- Of cotton
kg
25%
6306.99.00
kg
25%
63.07
kg
25%
6307.20.00
kg
0%
6307.90.00
- Other
kg
25%
kg
25%
kg
US$0.75
per kg
or 50%
whiche
ver is
higher
II.- SETS
63.08
6308.00.00
63.10
6309.00.00
Used or new rags, scrap twine, cordage, rope and cables and
worn out articles of twine, cordage, rope or cables, of textile
materials.
282
H.S.
Code/Tariff
No
Description
6310.10.00
- Sorted
kg
10%
6310.90.00
- Other
kg
10%
Unit of
Quantity
_____________
283
Rate
Heading
Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without
applied soles. These products are classified according to their constituent material;
(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the
upper (Section XI) ;
(c)
(d)
(e)
(f)
Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective
sportswear (Chapter 95).
2.-
For the purposes of heading 64.06, the term "parts" does not include pegs, protectors, eyelets, hooks, buckles,
ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or
buttons or other goods of heading 96.06.
3.-
4.-
(a)
the terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of
rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be
taken of any resulting change of colour; and
(b)
the term "leather" refers to the goods of headings 41.07 and 41.12 to 41.14
the material of the upper shall be taken to be the constituent material having the greatest external surface
area, no account being taken of accessories or reinforcements such as ankle patches, edging,
ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b)
the constituent material of the outer sole shall be taken to be the material having the greatest surface area
in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars,
nails, protectors or similar attachments.
Subheading Note.
1.-
For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression "sports
footwear" applies only to :
(a)
footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes,
sprigs, stops, clips, bars or the like;
(b)
skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing
boots and cycling shoes.
______________
284
Heading
No.
H.S.
Description
Code/Tariff No.
64.01
Unit of
Quantity
Rate
2u
25%
- Other footwear :
6401.91.00
2u
25%
6401.92.00
2u
25%
6401.99.00
-- Other
2u
25%
64.02
2u
25%
6402.19.00
-- Other
2u
25%
6402.20.00
2u
25%
6402.30.00
2u
25%
- Other footwear :
6402.91.00
2u
25%
6402.99.00
-- Other
2u
25%
64.03
2u
25%
6403.19.00
-- Other
2u
25%
6403.20.00
2u
25%
6403.30.00
2u
25%
6403.40.00
2u
25%
285
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
6403.51.00
2u
25%
6403.59.00
-- Other
2u
25%
- Other footwear :
6403.91.00
2u
25%
6403.99.00
-- Other
2u
25%
64.04
6404.11.00
2u
25%
6404.19.00
-- Other
2u
25%
6404.20.00
2u
25%
64.05
Other footwear.
6405.10.00
2u
25%
6405.20.00
2u
25%
6405.90.00
- Other
2u
25%
64.06
kg
10%
6406.20.00
kg
10%
- Other :
6406.91.00
-- Of wood
kg
10%
6406.99.00
-- Of other materials
kg
10%
______________
286
Chapter Notes.
2.-
(b)
(c)
Heading 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in
spirals.
______________
Heading
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
1.-
65.01
6501.00.00
kg
10%
65.02
6502.00.00
kg
10%
65.03
6503.00.00
Felt hats and other felt headgear, made from the hat bodies,
hoods or plateaux of heading 65.01, whether or not lined or
trimmed.
kg
25%
65.04
6504.00.00
kg
25%
65.05
- Hair-nets
kg
25%
6505.90.00
- Other
kg
25%
kg
0%
65.06
- Safety headgear
- Other :
6506.91.00
-- Of rubber or of plastics
kg
25%
6506.92.00
-- Of furskin
kg
25%
6506.99.00
-- Of other materials
kg
25%
287
No.
65.07
H.S.
Description
Code/Tariff No.
6507.00.00
Unit of
Quantity
______________
288
kg
Rate
10%
Chapter Notes.
2.-
(b)
(c)
Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs,
umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01
or 66.02 are to be classified separately and are not to be treated as forming part of those articles.
______________
Heading
No.
H.S.
Description
Code/Tariff No.
66.01
Unit of
Quantity
Rate
1.-
25%
- Other :
66.02
6601.91.00
25%
6601.99.00
-- Other
25%
6602.00.00
25%
66.03
6603.10.00
kg
10%
6603.20.00
kg
10%
6603.90.00
- Other
kg
10%
______________
289
2.-
3.-
(b)
(c)
(d)
(e)
(f)
Articles in which feathers or down constitute only filling or padding (for example, bedding of heading
94.04);
(b)
Articles of apparel or clothing accessories in which feathers or down constitute no more than mere
trimming or padding; or
(c)
(b)
Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by
moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by
binding, glueing, fitting into one another or similar methods.
______________
Heading
No.
67.01
Description
H.S.
Code/Tariff No.
6701.00.00
67.02
Unit of
Quantity
Rate
1.-
kg
25%
- Of plastics
kg
25%
6702.90.00
- Of other materials
kg
25%
290
No.
67.03
H.S.
Description
Code/Tariff No.
6703.00.00
67.04
Unit of
Quantity
Rate
kg
25%
-- Complete wigs
kg
25%
6704.19.00
-- Other
kg
25%
6704.20.00
- Of human hair
kg
25%
6704.90.00
- Of other materials
kg
25%
______________
291
Chapter 68
Articles of stone, plaster, cement, asbestos,
mica or similar materials
Chapter Notes.
2.-
(b)
Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper
and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard);
(c)
Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered
with mica powder, bituminised or asphalted fabric);
(d)
(e)
(f)
(g)
(h)
(ij)
(k)
Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(l)
(m)
Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 96.06
(for example, buttons), No. 96.09 (for example, slate pencils) or No. 96.10 (for example, drawing slates);
or
(n)
In heading 68.02 the expression "worked monumental or building stone" applies not only to the varieties of
stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint,
dolomite and steatite) similarly worked; it does not, however, apply to slate.
______________
Heading
No.
68.01
Description
H.S.
Code/Tariff No.
6801.00.00
Unit of
Quantity
292
kg
Rate
1.-
25%
No.
H.S.
Description
Code/Tariff No.
68.02
Unit of
Quantity
Rate
kg
25%
6802.21.00
kg
25%
6802.22.00
kg
25%
6802.23.00
-- Granite
kg
25%
6802.29.00
-- Other stone
kg
25%
- Other :
68.03
6802.91.00
kg
25%
6802.92.00
kg
25%
6802.93.00
-- Granite
kg
25%
6802.99.00
-- Other stone
kg
25%
6803.00.00
kg
25%
kg
25%
68.04
68.05
6804.21.00
kg
25%
6804.22.00
kg
25%
6804.23.00
-- Of natural stone
kg
25%
6804.30.00
kg
25%
293
No.
H.S.
Description
Code/Tariff No.
6805.10.00
kg
25%
6805.20.00
kg
25%
6805.30.00
kg
25%
68.06
kg
25%
6806.20.00
kg
25%
6806.90.00
- Other
kg
25%
68.07
68.08
Unit of
Quantity
Rate
- In rolls
kg
25%
6807.90.00
- Other
kg
25%
6808.00.00
kg
25%
68.09
kg
25%
6809.19.00
-- Other
kg
25%
6809.90.00
- Other articles
kg
25%
68.10
kg
25%
6810.19.00
-- Other
kg
25%
kg
25%
- Other articles :
6810.91.00
--
Prefabricated
engineering
structural
294
components
for
building
or
civil
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
-- Other :
6810.99.10
kg
10%
6810.99.90
--- Other
kg
25%
68.11
- Corrugated sheets
kg
25%
6811.20.00
kg
25%
6811.30.00
kg
25%
6811.90.00
- Other articles
kg
25%
68.12
kg
10%
6812.60.00
kg
25%
6812.70.00
kg
25%
6812.90.00
- Other
kg
25%
kg
10%
68.13
6813.10.00
6813.90.10
kg
0%
6813.90.90
--- Other
kg
10%
68.14
kg
25%
6814.90.00
- Other
kg
25%
295
No.
H.S.
Description
Code/Tariff No.
68.15
Unit of
Quantity
Rate
kg
25%
6815.20.00
- Articles of peat
kg
25%
- Other articles :
6815.91.00
kg
25%
6815.99.00
-- Other
kg
25%
_____________
296
This Chapter applies only to ceramic products which have been fired after shaping. Headings 69.04 to 69.14
apply only to such products other than those classifiable in headings 69.01 to 69.03.
2.-
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(ij)
(k)
(l)
Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for example, smoking pipes); or
(m)
No.
H.S.
Code/Tariff
No.
Description
Unit of
Quantity
Rate
Heading
6901.00.00
69.02
kg
25%
kg
0%
6902.20.00
kg
0%
6902.90.00
- Other
kg
0%
297
H.S.
Code/Tariff
No.
69.03
Description
Unit of
Quantity
Rate
Heading
kg
10%
6903.20.00
kg
10%
6903.90.00
kg
10%
Other
- Building bricks
kg
25%
6904.90.00
- Other
kg
25%
69.05
69.06
- Roofing tiles
kg
25%
6905.90.00
- Other
kg
25%
6906.00.00
kg
25%
69.07
6907.10.00
25%
6907.90.00
- Other
25%
69.08
69.09
25%
6908.90.00
- Other
25%
298
H.S.
Code/Tariff
No.
Description
6909.11.00
-- Of porcelain or china
kg
0%
6909.12.00
kg
0%
6909.19.00
-- Other
kg
0%
6909.90.00
- Other
kg
0%
69.10
- Of porcelain or china
kg
25%
6910.90.00
- Other
kg
25%
69.11
69.12
Unit of
Quantity
Rate
Heading
kg
25%
6911.90.00
- Other
kg
25%
6912.00.00
kg
25%
69.13
- Of porcelain or china
kg
25%
6913.90.00
- Other
kg
25%
69.14
- Of porcelain or china
kg
25%
6914.90.00
- Other
kg
25%
___________
299
2.-
Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of
powder, granules or flakes);
(b)
(c)
Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material
of heading 85.47;
(d)
Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers,
barometers, hydrometers or other articles of Chapter 90;
(e)
Lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently
fixed light source, or parts thereof of heading 94.05;
(f)
Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass
eyes without mechanisms for dolls or for other articles of Chapter 95); or
(g)
Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
glass is not regarded as "worked" by reason of any process it has undergone before annealing;
(b)
(c)
the expression "absorbent, reflecting or non-reflecting layer" means a microscopically thin coating of metal
or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or
improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or
translucency; or which prevents light from being reflected on the surface of the glass.
3.-
The products referred to in heading 70.06 remain classified in that heading whether or not they have the
character of articles.
4.-
For the purposes of heading 70.19, the expression "glass wool" means :
(a)
Mineral wools with a silica (SiO2) content not less than 60% by weight;
(b)
Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content
exceeding 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight.
Mineral wools which do not comply with the above specifications fall in heading 68.06.
5.-
Throughout the Nomenclature, the expression "glass" includes fused quartz and other fused silica.
Subheading Note.
1.-
For the purposes of subheadings 7013.21, 7013.31 and 7013.91, the expression "lead crystal" means
only glass having a minimum lead monoxide (PbO) content by weight of 24%.
______________
300
Description
No.
H.S.
Code/Tariff
No.
70.01
7001.00.00
Cullet and other waste and scrap of glass; glass in the mass.
70.02
Unit of
Quantity
Rate
kg
0%
- Balls
kg
10%
7002.20.00
- Rods
kg
10%
- Tubes :
7002.31.00
kg
10%
7002.32.00
kg
10%
7002.39.00
-- Other
kg
10%
70.03
10%
7003.19.00
-- Other
10%
7003.20.00
Wired sheets
10%
7003.30.00
Profiles
10%
70.04
7004.20.00
10%
7004.90.00
- Other glass
10%
10%
70.05
7005.21.00
10%
7005.29.00
-- Other
10%
301
70.06
H.S.
Code/Tariff
No.
Description
7005.30.00
- Wired glass
10%
7006.00.00
kg
25%
Unit of
Quantity
Rate
Heading
70.07
10%
7007.19.00
-- Other
10%
70.08
7007.21.00
10%
7007.29.00
-- Other
10%
7008.00.00
kg
10%
kg
10%
70.09
7009.91.00
-- Unframed
kg
25%
7009.92.00
-- Framed
kg
25%
70.10
kg
0%
7010.10.90
--- Other
kg
25%
7010.20.00
kg
10%
7010.90.00
- Other
kg
25%
kg
10%
70.11
302
70.12
H.S.
Code/Tariff
No.
Description
7011.20.00
kg
10%
7011.90.00
- Other
kg
10%
7012.00.00
10%
kg
25%
70.13
Unit of
Quantity
Rate
Heading
- Of glass-ceramics
- Drinking glasses other than of glass-ceramics:
7013.21.00
-- Of lead crystal
kg
25%
7013.29.00
-- Other
kg
25%
-- Of lead crystal
kg
25%
7013.32.00
kg
25%
7013.39.00
-- Other
kg
25%
- Other glassware :
70.14
7013.91.00
-- Of lead crystal
kg
25%
7013.99.00
-- Other
kg
25%
7014.00.00
kg
10%
70.15
Clock or watch glasses and similar glasses, glasses for noncorrective or corrective spectacles, curved, bent, hollowed or the
like, not optically worked; hollow glass spheres and their
segments, for the manufacture of such glasses.
7015.10.00
kg
0%
7015.90.00
- Other
kg
10%
kg
25%
70.16
303
No.
H.S.
Code/Tariff
No.
Description
7016.90.00
- Other
70.17
Unit of
Quantity
Rate
kg
25%
kg
0%
7017.20.00
kg
0%
7017.90.00
- Other
kg
0%
70.18
kg
25%
7018.20.00
kg
25%
7018.90.00
- Other
kg
25%
70.19
kg
10%
7019.12.00
-- Rovings
kg
10%
7019.19.00
-- Other
kg
10%
-- Mats
kg
10%
7019.32.00
kg
10%
7019.39.00
-- Other
kg
10%
7019.40.00
kg
10%
kg
10%
7019.52.00
kg
10%
7019.59.00
-- Other
kg
10%
304
No.
H.S.
Code/Tariff
No.
Description
7019.90.00
- Other
70.20
Unit of
Quantity
Rate
kg
10%
kg
10%
7020.00.90
--- Other
kg
25%
______________
305
Chapter 71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious
metal, and articles thereof ; imitation jewellery ; coin
Chapter Notes.
1.-
Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly :
(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed),
or
(b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
2.-
3.-
(a)
Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with
precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for
example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such
articles (*).
(b)
Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other
than as minor constituents).
Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments) ;
306
5.-
For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound)
containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as
much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following
rules :
(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum ;
(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%,by weight,of
platinum, is to be treated as an alloy of gold ;
(c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
6.-
Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any
particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular
metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or
non-metals plated with precious metal.
7.-
Throughout the Nomenclature the expression metal clad with precious metal means material made with a
base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or
similar mechanical means a covering of precious metal. Except where the context otherwise requires, the
expression also covers base metal inlaid with precious metal.
8.-
Subject to Note 1 (a) to Section VI, goods answering to a description in heading 71.12 are to be
classified in that heading and in no other heading of the Nomenclature.
9.-
For the purposes of heading 71.13, the expression articles of jewellery means :
(a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces,
brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other
medals and insignia) ; and
(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such
as cigarette cases, powder boxes, chain purses, cachou boxes).
10.-
For the purposes of heading 71.14, the expression articles of goldsmiths or silversmiths wares includes
such articles as ornaments, tableware, toilet-ware, smokers requisites and other articles of household, office
or religious use.
11.-
For the purposes of heading 71.17, the expression imitation jewellery means articles of jewellery within the
meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or
dress-combs, hair-slides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls,
precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor
constituents) precious metal or metal clad with precious metal.
Subheading Notes.
1.-
For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions
powder and in powder form mean products of which 90% or more by weight passes through a sieve
having a mesh aperture of 0.5 mm.
2.-
Notwithstanding the provisions of Chapter Note 4 (b), for the purposes of subheadings 7110.11 and 7110.19,
the expression platinum does not include iridium, osmium, palladium, rhodium or ruthenium.
3.-
For the classification of alloys in the subheadings of heading 71.10, each alloy is to be classified with that
metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each
other of these metals.
______________
307
No.
H.S.
Code/Tarrif
No.
Description
Unit of
Quantity
Rate
Heading
- Natural pearls
gm
25%
- Cultured pearls :
7101.21.00
-- Unworked
gm
25%
7101.22.00
-- Worked
gm
25%
gm
25%
71.02
- Unsorted
- Industrial :
7102.21.00
gm
25%
7102.29.00
-- Other
gm
25%
- Non-industrial :
7102.31.00
gm
25%
7102.39.00
-- Other
gm
25%
71.03
--- Tanzanite
gm
0%
7103.10.20
--- Alexandrite
gm
0%
7103.10.90
--- Other
gm
25%
gm
25%
- Otherwise worked :
7103.91.00
7103.99.10
--- Tanzanite
gm
0%
7103.99.20
--- Alexandrite
gm
0%
308
No.
H.S.
Code/Tarrif
No.
Description
7103.99.90
--- Other
71.04
Unit of
Quantity
Rate
gm
25%
- Piezo-electric quartz
gm
25%
7104.20.00
gm
25%
7104.90.00
- Other
gm
25%
71.05
- Of diamonds
gm
25%
7105.90.00
- Other
gm
25%
gm
25%
71.06
7106.10.00
- Powder
- Other :
71.07
7106.91.00
-- Unwrought
gm
25%
7106.92.00
-- Semi-manufactured
gm
25%
7107.00.00
Base metals clad with silver, not further worked than semimanufactured.
gm
25%
71.08
Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form.
- Non-monetary :
71.09
71.10
7108.11.00
-- Powder
gm
25%
7108.12.00
gm
25%
7108.13.00
gm
25%
7108.20.00
- Monetary
gm
0%
7109.00.00
Base metals or silver, clad with gold, not further worked than
semi-manufactured.
gm
25%
309
H.S.
Code/Tarrif
No.
Description
7110.11.00
gm
25%
7110.19.00
-- Other
gm
25%
Unit of
Quantity
Rate
Heading
- Palladium :
7110.21.00
gm
25%
7110.29.00
-- Other
gm
25%
- Rhodium :
7110.31.00
gm
25%
7110.39.00
-- Other
gm
25%
71.11
7110.41.00
gm
25%
7110.49.00
-- Other
gm
25%
7111.00.00
gm
25%
gm
25%
71.12
7112.91.00
gm
25%
7112.92.00
gm
25%
7112.99.00
-- Other
gm
25%
gm
25%
7113.19.00
gm
25%
310
No.
H.S.
Code/Tarrif
No.
Description
7113.20.00
71.14
Unit of
Quantity
Rate
gm
25%
gm
25%
7114.19.00
gm
25%
7114.20.00
gm
25%
71.15
kg
25%
7115.90.00
- Other
kg
25%
71.16
kg
25%
7116.20.00
kg
25%
71.17
Imitation jewellery.
- Of base metal, whether or not plated with precious metal :
7117.11.00
kg
25%
7117.19.00
-- Other
kg
25%
7117.90.00
- Other
kg
25%
71.18
Coin.
7118.10.00
kg
25%
7118.90.00
- Other
kg
0%
______________
311
Section Notes.
1.-
Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 32.07 to
32.10, 32.12, 32.13 or 32.15);
(b)
(c)
(d)
(e)
Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation
jewellery);
(f)
(g)
Assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships and
boats, aircraft);
(h)
(ij) Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and
ammunition);
2.-
(k)
Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated
signs, prefabricated buildings);
(l)
(m)
Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous
manufactured articles); or
(n)
Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal;
(b)
Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and
(c)
Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06.
In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include
references to parts of general use as defined above.
Subject to the preceding paragraph and to Note 1 to Chapter 83,the articles of Chapter 82 or 83 are excluded
from Chapters 72 to 76 and 78 to 81.
3.-
Throughout the Nomenclature, the expression "base metals" means : iron and steel, copper, nickel, aluminium,
lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium,
zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium,
niobium (columbium), rhenium and thallium.
4.-
Throughout the Nomenclature, the term "cermets" means products containing a microscopic heterogeneous
combination of a metallic component and a ceramic component. The term "cermets" includes sintered metal
carbides (metal carbides sintered with a metal).
5.-
Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74) :
312
An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over
each of the other metals;
(b)
An alloy composed of base metals of this Section and of elements not falling within this Section is to be
treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the
total weight of the other elements present;
(c)
In this Section the term "alloys" includes sintered mixtures of metal powders, heterogeneous intimate
mixtures obtained by melting (other than cermets) and intermetallic compounds.
6.-
Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference
to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.
7.-
8.-
(a)
Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
(b)
An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is
classified; and
(c)
In this Section, the following expressions have the meanings hereby assigned to them :
(a)
(b)
Powders
Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.
___________
313
In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions
have the meanings hereby assigned to them :
(a)
Pig iron
Iron-carbon alloys not usefully malleable, containing more than 2 % by weight of carbon and which may
contain by weight one or more other elements within the following limits :
(b)
Spiegeleisen
Iron-carbon alloys containing by weight more than 6 % but not more than 30% of manganese and
otherwise conforming to the specification at (a) above.
( c)
Ferro-alloys
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in
granular or powder forms, whether or not agglomerated, commonly used as an additive in the
manufacture of other alloys or as de-oxidants, de- sulphurising agents or for similar uses in ferrous
metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and
one or more of the following :
(d)
a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in
the case of copper.
Steel
Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced
in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon.
However, chromium steels may contain higher proportions of carbon.
(e)
Stainless steel
Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without
other elements.
(f)
314
(g)
0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.
(h)
Granules
Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of
which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.
(ij)
Semi-finished products
Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and
Other products of solid section, which have not been further worked than subjected to primary hot-rolling
or roughly shaped by forging, including blanks for angles, shapes or sections.
These products are not presented in coils.
(k)
Flat-rolled products
Rolled products of solid rectangular (other than square) cross-section, which do not conform to the
definition at (ij) above in the form of :
-
straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times
the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and
measures at least twice the thickness.
Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves,
ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished,
provided that they do not thereby assume the character of articles or products of other headings.
315
(m)
(n)
have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing
bars and rods);
(o)
Wire
Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not
conform to the definition of flat-rolled products.
(p)
2.-
Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal
predominating by weight.
3.-
Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified,
according to their form, their composition and their appearance, in the headings of this Chapter appropriate to
similar hot-rolled products.
Subheading Notes.
1.-
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
more than 0.1% of any of the following elements : aluminium, molybdenum, titanium, tungsten
(wolfram), vanadium.
316
(c)
Silicon-electrical steel
Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08%
of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a
proportion that would give the steel the characteristics of another alloy steel.
(d)
(e)
Silico-manganese steel
Alloy steels containing by weight :
not more than 0.7% of carbon,
0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give
the steel the characteristics of another alloy steel.
For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be observed :
A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the
alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered
respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.
For the application of this rule the unspecified "other elements" referred to in Chapter Note 1 (c) must each
exceed 10% by weight.
______________
Heading
No.
Description
H.S.
Code/Tariff No.
Unit of
Quantity
Rate
2.-
317
kg
0%
No.
Description
H.S.
Code/Tariff No.
Unit of
Quantity
Rate
7201.20.00
kg
0%
7201.50.00
kg
0%
72.02
Ferro-alloys.
- Ferro-manganese :
7202.11.00
kg
0%
7202.19.00
-- Other
kg
0%
- Ferro-silicon :
7202.21.00
kg
0%
7202.29.00
-- Other
kg
0%
7202.30.00
- Ferro-silico-manganese
kg
0%
- Ferro-chromium :
7202.41.00
kg
0%
7202.49.00
-- Other
kg
0%
7202.50.00
- Ferro-silico-chromium
kg
0%
7202.60.00
- Ferro-nickel
kg
0%
7202.70.00
- Ferro-molybdenum
kg
0%
7202.80.00
kg
0%
- Other :
7202.91.00
kg
0%
7202.92.00
-- Ferro-vanadium
kg
0%
7202.93.00
-- Ferro-niobium
kg
0%
7202.99.00
-- Other
kg
0%
72.03
72.04
kg
0%
7203.90.00
- Other
kg
0%
318
No.
Description
H.S.
Code/Tariff No.
7204.10.00
Unit of
Quantity
Rate
kg
0%
-- Of stainless steel
kg
0%
7204.29.00
-- Other
kg
0%
7204.30.00
kg
0%
kg
0%
7204.49.00
-- Other
kg
0%
7204.50.00
kg
0%
kg
0%
72.05
- Granules
- Powders :
7205.21.00
-- Of alloy steel
kg
0%
7205.29.00
-- Other
kg
0%
- Ingots
kg
0%
7206.90.00
- Other
kg
0%
72.07
kg
0%
7207.12.00
kg
0%
7207.19.00
-- Other
kg
0%
7207.20.00
kg
0%
kg
0%
72.08
319
No.
Description
H.S.
Code/Tariff No.
Unit of
Quantity
Rate
kg
0%
7208.26.00
kg
0%
7208.27.00
kg
0%
-- Of a thickness exceeding 10 mm
kg
0%
7208.37.00
kg
0%
7208.38.00
kg
0%
7208.39.00
kg
0%
7208.40.00
kg
0%
-- Of a thickness exceeding 10 mm
kg
0%
7208.52.00
kg
0%
7208.53.00
kg
0%
7208.54.00
kg
0%
7208.90.00
- Other
kg
0%
72.09
-- Of a thickness of 3 mm or more
kg
10%
7209.16.00
kg
10%
7209.17.00
kg
10%
7209.18.00
kg
10%
-- Of a thickness of 3 mm or more
kg
10%
7209.26.00
kg
10%
4
*Uganda to conclude firm specific agreements on
7209.17.00,7209.18.00,7210.49.00,7210.70.00 and 7211.29.00
320
No.
Description
H.S.
Code/Tariff No.
Unit of
Quantity
Rate
7209.27.00
kg
10%
7209.28.00
kg
10%
7209.90.00
- Other
kg
10%
72.10
kg
25%
7210.12.00
kg
0%
7210.20.00
kg
25%
7210.30.00
kg
25%
-- Corrugated
kg
25%
7210.49.00
-- Other
kg
25%*
7210.50.00
kg
0%
kg
25%
7210.69.00
-- Other
kg
25%
7210.70.00
kg
25%*
7210.90.00
- Other
kg
25%
72.11
10%
7211.13.00
kg
10%
7211.14.00
kg
10%
7211.19.00
-- Other
kg
10%
kg
10%
7211.29.00
-- Other
kg
*
25%
321
No.
Description
H.S.
Code/Tariff No.
7211.90.00
72.12
Unit of
Quantity
- Other
Rate
kg
10%
kg
10%
7212.20.00
kg
10%
7212.30.00
kg
10%
7212.40.00
kg
10%
7212.50.00
kg
10%
7212.60.00
- Clad
kg
10%
72.13
kg
10%
7213.20.00
kg
10%
- Other :
7213.91.00
kg
0%
7213.99.00
-- Other
kg
0%
72.14
- Forged
kg
10%
7214.20.00
kg
10%
7214.30.00
kg
10%
- Other :
7214.91.00
kg
10%
7214.99.00
-- Other
kg
10%
72.15
kg
10%
7215.50.00
kg
10%
7215.90.00
- Other
kg
10%
322
No.
Description
H.S.
Code/Tariff No.
72.16
Unit of
Quantity
Rate
kg
10%
-- L sections
kg
10%
7216.22.00
-- T sections
kg
10%
-- U sections
kg
10%
7216.32.00
-- I sections
kg
10%
7216.33.00
-- H sections
kg
10%
7216.40.00
kg
10%
7216.50.00
- Other angles, shapes and sections, not further worked than hotrolled, hot-drawn or extruded
kg
10%
Angles, shapes and sections, not further worked than coldformed or cold-finished :
7216.61.00
kg
10%
7216.69.00
-- Other
kg
10%
- Other :
7216.91.00
kg
10%
7216.99.00
-- Other
kg
10%
72.17
kg
10%
7217.20.00
kg
0%
kg
0%
7217.30.90
--- Other
kg
10%
7217.90.00
- Other
kg
10%
323
No.
Description
H.S.
Code/Tariff No.
72.18
Unit of
Quantity
Rate
kg
0%
- Other :
7218.91.00
kg
0%
7218.99.00
-- Other
kg
0%
72.19
-- Of a thickness exceeding 10 mm
kg
0%
7219.12.00
kg
0%
7219.13.00
kg
0%
7219.14.00
kg
0%
kg
0%
--
Of a thickness exceeding 10 mm
7219.22.00
kg
0%
7219.23.00
kg
0%
7219.24.00
kg
0%
kg
0%
7219.32.00
kg
0%
7219.33.00
kg
0%
7219.34.00
kg
0%
7219.35.00
kg
0%
7219.90.00
- Other
kg
0%
72.20
kg
10%
7220.12.00
kg
10%
324
No.
72.21
Description
H.S.
Code/Tariff No.
Unit of
Quantity
Rate
7220.20.00
kg
10%
7220.90.00
- Other
kg
10%
7221.00.00
kg
10%
72.22
72.23
7222.11.00
-- Of circular cross-section
kg
10%
7222.19.00
-- Other
kg
10%
7222.20.00
kg
10%
7222.30.00
kg
10%
7222.40.00
kg
10%
7223.00.00
kg
10%
Other alloy steel in ingots or other primary forms; semifinished products of other alloy steel.
7224.10.00
kg
0%
7224.90.00
- Other
kg
0%
72.25
-- Grain-oriented
kg
10%
7225.19.00
-- Other
kg
10%
7225.20.00
kg
10%
7225.30.00
kg
10%
7225.40.00
kg
10%
7225.50.00
kg
10%
kg
10%
- Other :
7225.91.00
325
No.
Description
H.S.
Code/Tariff No.
Unit of
Quantity
Rate
7225.92.00
kg
10%
7225.99.00
--
kg
10%
72.26
Other
-- Grain-oriented
kg
10%
7226.19.00
-- Other
kg
10%
7226.20.00
kg
10%
- Other :
7226.91.00
kg
10%
7226.92.00
kg
10%
7226.93.00
kg
10%
7226.94.00
kg
10%
7226.99.00
-- Other
kg
10%
72.27
kg
10%
7227.20.00
- Of silico-manganese steel
kg
10%
7227.90.00
- Other
kg
10%
72.28
Other bars and rods of other alloy steel; angles, shapes and
sections, of other alloy steel; hollow drill bars and rods, of
alloy or non-alloy steel.
7228.10.00
kg
10%
7228.20.00
kg
10%
7228.30.00
- Other bars and rods, not further worked than hot-rolled, hot-drawn
or extruded
kg
10%
7228.40.00
kg
10%
7228.50.00
- Other bars and rods, not further worked than cold-formed or coldfinished
kg
10%
7228.60.00
kg
10%
7228.70.00
kg
10%
326
No.
7228.80.00
72.29
Unit of
Quantity
Rate
Heading
kg
10%
kg
10%
7229.20.00
- Of silico-manganese steel
kg
10%
7229.90.00
- Other
kg
10%
______________
Chapter 73
Articles of iron or steel
Chapter Notes.
1.-
In this Chapter the expression "cast iron" applies to products obtained by casting in which iron predominates by
weight over each of the other elements and which do not comply with the chemical composition of steel as
defined in Note 1 (d) to Chapter 72.
2.-
In this Chapter the word "wire" means hot or cold-formed products of any cross-sectional shape, of which
no cross-sectional dimension exceeds 16 mm.
Heading
No.
H.S.
Description
Code/Tariff No.
73.01
Unit of
Quantity
Rate
______________
- Sheet piling
kg
10%
7301.20.00
kg
10%
73.02
- Rails
kg
0%
7302.30.00
- Switch blades, crossing frogs, point rods and other crossing pieces
kg
0%
7302.40.00
kg
0%
7302.90.00
- Other
kg
0%
327
No.
73.03
H.S.
Description
Code/Tariff No.
7303.00.00
73.04
Unit of
Quantity
Rate
kg
25%
kg
0%
-Casing, tubing and drill pipe, of a kind used in drilling for oil or gas :
7304.21.00
-- Drill pipe
kg
0%
7304.29.00
-- Other
kg
0%
kg
10%
7304.39.00
-- Other
kg
10%
kg
10%
7304.49.00
-- Other
kg
10%
kg
10%
7304.59.00
-- Other
kg
10%
7304.90.00
- Other
kg
10%
73.05
kg
0%
7305.12.00
kg
0%
7305.19.00
-- Other
kg
0%
7305.20.00
kg
0%
- Other, welded :
7305.31.00
-- Longitudinally welded
kg
10%
7305.39.00
-- Other
kg
10%
7305.90.00
- Other
kg
10%
328
No.
H.S.
Description
Code/Tariff No.
73.06
Unit of
Quantity
Rate
Other tubes, pipes and hollow profiles (for example, open seam
or welded, riveted or similarly closed), of iron or steel.
7306.10.00
kg
0%
7306.20.00
kg
0%
7306.30.00
kg
25%
7306.40.00
kg
25%
7306.50.00
kg
25%
7306.60.00
kg
25%
7306.90.00
- Other
kg
25%
73.07
kg
25%
7307.19.00
-- Other
kg
25%
-- Flanges
kg
25%
7307.22.00
kg
25%
7307.23.00
kg
25%
7307.29.00
-- Other
kg
25%
- Other :
7307.91.00
-- Flanges
kg
25%
7307.92.00
kg
25%
7307.93.00
kg
25%
7307.99.00
--
kg
25%
kg
0%
73.08
Other
329
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
7308.20.00
kg
0%
7308.30.00
kg
25%
7308.40.00
kg
0%
- Other:
73.09
7308.90.10
--- Roofing tiles coated with acrylic paint and the weather side coated
with natural sand granules
kg
25%
7308.90.90
--- Other
kg
25%
7309.00.00
kg
25%
kg
25%
kg
25%
73.10
- Of a capacity of 50 l or more
- Of a capacity of less than 50 l :
7310.21.00
73.11
7310.29.10
kg
10%
7310.29.20
kg
0%
7310.29.90
--- Other
kg
25%
7311.00.00
kg
25%
73.12
73.13
73.14
Stranded wire, ropes, cables, plaited bands, slings and the like,
of iron or steel, not electrically insulated.
7312.10.00
kg
10%
7312.90.00
- Other
kg
10%
7313.00.00
kg
25%
330
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
7314.12.00
kg
25%
7314.13.00
kg
25%
7314.14.00
kg
25%
7314.19.00
-- Other
kg
25%
7314.20.00
kg
25%
kg
25%
7314.39.00
-- Other
kg
25%
kg
25%
7314.42.00
kg
25%
7314.49.00
-- Other
kg
25%
7314.50.00
- Expanded metal
kg
25%
73.15
-- Roller chain
kg
10%
7315.12.00
-- Other chains
kg
10%
7315.19.00
-- Parts
kg
10%
7315.20.00
- Skid chain
kg
10%
- Other chain :
7315.81.00
-- Stud-link
kg
10%
7315.82.00
kg
10%
7315.89.00
-- Other
kg
10%
7315.90.00
- Other parts
kg
10%
73.16
7316.00.00
kg
10%
73.17
7317.00.00
kg
25%
331
No.
H.S.
Description
Code/Tariff No.
73.18
Unit of
Quantity
Rate
-- Coach screws
kg
10%
7318.12.00
kg
10%
7318.13.00
kg
10%
7318.14.00
-- Self-tapping screws
kg
10%
7318.15.00
-- Other screws and bolts, whether or not with their nuts or washers
kg
10%
7318.16.00
-- Nuts
kg
10%
7318.19.00
-- Other
kg
10%
- Non-threaded articles :
7318.21.00
kg
10%
7318.22.00
-- Other washers
kg
10%
7318.23.00
-- Rivets
kg
10%
7318.24.00
kg
10%
7318.29.00
-- Other
kg
10%
73.19
kg
10%
7319.20.00
- Safety pins
kg
25%
7319.30.00
- Other pins
kg
25%
7319.90.00
- Other
kg
25%
73.20
kg
25%
7320.20.00
- Helical springs
kg
25%
7320.90.00
- Other
kg
25%
332
No.
H.S.
Description
Code/Tariff No.
73.21
Unit of
Quantity
Rate
kg
25%
7321.12.00
kg
25%
7321.13.00
kg
25%
- Other appliances :
7321.81.00
kg
25%
7321.82.00
kg
25%
7321.83.00
kg
25%
7321.90.00
- Parts
kg
25%
73.22
-- Of cast iron
kg
10%
7322.19.00
--
Other
kg
10%
7322.90.00
Other
kg
10%
kg
25%
73.23
7323.91.00
kg
25%
7323.92.00
kg
25%
7323.93.00
-- Of stainless steel
kg
25%
7323.94.00
kg
25%
7323.99.00
-- Other
kg
25%
333
No.
H.S.
Description
Code/Tariff No.
73.24
Unit of
Quantity
Rate
kg
25%
- Baths :
7324.21.00
kg
25%
7324.29.00
-- Other
kg
25%
7324.90.00
kg
25%
kg
10%
73.25
7325.91.00
kg
0%
7325.99.00
-- Other
kg
10%
73.26
kg
0%
7326.19.00
-- Other
kg
10%
7326.20.00
kg
25%
- Other:
7326.90.10
kg
0%
7326.90.20
kg
0%
7326.90.90
--- Other
kg
25%
_____________
334
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
Refined copper
Metal containing at least 99.85% by weight of copper; or
Metal containing at least 97.5% by weight of copper, provided that the content by weight of any other
element does not exceed the limit specified in the following table :
TABLE - Other elements
Element
Ag Silver
As Arsenic
Cd Cadmium
Cr Chromium
Mg Magnesium
Pb Lead
S
Sulphur
Sn Tin
Te Tellurium
Zn Zinc
Zr Zirconium
Other elements*, each
0.25
0.5
1.3
1.4
0.8
1.5
0.7
0.8
0.8
1
0.3
0.3
* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
(b)
Copper alloys
Metallic substances other than unrefined copper in which copper predominates by weight over each of the
other elements, provided that :
(c)
(i)
the content by weight of at least one of the other elements is greater than the limit specified in the
foregoing table; or
(ii)
Master alloys
Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and
commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising
agents or for similar uses in the metallurgy of non- ferrous metals. However, copper phosphide (phosphor
copper) containing more than 15% by weight of phosphorus falls in heading 28.48.
(d)
335
Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their
whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil,
tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been
subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that
they have not thereby assumed the character of articles or products of other headings.
(f)
Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole
length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex
polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex
arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular
(including square), triangular or polygonal cross-section may have corners rounded along their whole
length. The thickness of such products which have a rectangular (including "modified rectangular") crosssection exceeds one-tenth of the width.
In the case of heading 74.14, however, the term "wire" applies only to products, whether or not in coils, of
any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
(g)
of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the
character of articles or products of other headings.
Headings 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with patterns (for example,
grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated,
corrugated, polished or coated, provided that they do not thereby assume the character of articles or
products of other headings.
(h)
Subheading Note.
1.-
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
(b)
any nickel content by weight is less than 5% (see copper-nickel-zinc alloys (nickel silvers)); and
any tin content by weight is less than 3% (see copper-tin alloys (bronzes)).
336
(d)
No.
H.S.
Code/Tariff
No.
74.01
74.02
Description
Unit of
Quantity
Rate
Heading
- Copper mattes
kg
0%
7401.20.00
kg
0%
7402.00.00
kg
0%
74.03
kg
10%
7403.12.00
-- Wire-bars
kg
10%
7403.13.00
-- Billets
kg
10%
7403.19.00
-- Other
kg
10%
Copper alloys :
7403.21.00
kg
10%
7403.22.00
kg
10%
7403.23.00
kg
10%
7403.29.00
kg
10%
74.04
7404.00.00
kg
0%
74.05
7405.00.00
kg
10%
74.06
337
H.S.
Code/Tariff
No.
Description
7406.10.00
kg
10%
7406.20.00
kg
10%
kg
0%
74.07
Unit of
Quantity
Rate
Heading
Of refined copper
Of copper alloys :
7407.21.00
kg
10%
7407.22.00
kg
10%
7407.29.00
-- Other
kg
10%
74.08
Copper wire.
- Of refined copper :
7408.11.00
kg
0%
7408.19.00
-- Other
kg
10%
- Of copper alloys :
7408.21.00
kg
10%
7408.22.00
kg
0%
7408.29.00
-- Other
kg
10%
74.09
-- In coils
kg
10%
7409.19.00
-- Other
kg
10%
-- In coils
kg
10%
7409.29.00
-- Other
kg
10%
--
In coils
kg
10%
7409.39.00
--
Other
kg
10%
338
H.S.
Code/Tariff
No.
Description
7409.40.00
kg
10%
7409.90.00
kg
10%
kg
10%
kg
10%
74.10
Unit of
Quantity
Rate
Heading
--
Of refined copper
7410.12.00
-- Of copper alloys
- Backed :
7410.21.00
-- Of refined copper
kg
10%
7410.22.00
-- Of copper alloys
kg
10%
kg
25%
74.11
- Of refined copper
- Of copper alloys :
7411.21.00
kg
25%
7411.22.00
kg
25%
7411.29.00
-- Other
kg
25%
74.12
- Of refined copper
kg
25%
7412.20.00
- Of copper alloys
kg
25%
74.13
--- Cables
kg
25%
7413.00.90
--- Other
kg
10%
74.14
- Cloth
kg
25%
7414.90.00
- Other
kg
25%
339
H.S.
Code/Tariff
No.
74.15
Description
Unit of
Quantity
Rate
Heading
kg
25%
kg
25%
7415.29.00
-- Other
kg
25%
kg
25%
7415.39.00
-- Other
kg
25%
74.16
7416.00.00
Copper springs.
kg
10%
74.17
7417.00.00
kg
25%
74.18
-- Pot scourers and scouring or polishing pads, gloves and the like
kg
25%
7418.19.00
-- Other
kg
25%
7418.20.00
kg
25%
kg
25%
74.19
7419.91.00
kg
25%
7419.99.00
-- Other
kg
25%
______________
340
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
(b)
Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their
whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil,
tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have
been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided
that they have not thereby assumed the character of articles or products of other headings.
(c)
Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole
length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex
polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex
arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular
(including square), triangular or polygonal cross-section may have corners rounded along their whole
length. The thickness of such products which have a rectangular (including "modified rectangular") crosssection exceeds one-tenth of the width.
(d)
of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the
character of articles or products of other headings.
Heading 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs,
chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated,
polished or coated, provided that they do not thereby assume the character of articles or products of
other headings.
(e)
341
Subheading Notes.
1.-
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
Fe
Iron
O
Oxygen
Other elements, each
(b)
0.5
0.4
0.3
Nickel alloys
Metallic substances in which nickel predominates by weight over each of the other elements provided
that :
(i)
(ii)
the content by weight of at least one of the other elements is greater than the limit
specified in the foregoing table, or
(iii)
2.-
the total content by weight of elements other than nickel plus cobalt exceeds 1 %.
Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7508.10 the term "wire"
applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional
dimension exceeds 6 mm.
Heading
No.
H.S.
Description
Code/Tariff No.
75.01
Unit of
Quantity
Rate
_________
- Nickel mattes
kg
0%
7501.20.00
kg
0%
kg
0%
75.02
Unwrought nickel.
7502.10.00
342
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
7502.20.00
- Nickel alloys
kg
0%
75.03
7503.00.00
kg
0%
75.04
7504.00.00
kg
0%
75.05
kg
10%
7505.12.00
-- Of nickel alloys
kg
10%
- Wire :
7505.21.00
kg
10%
7505.22.00
-- Of nickel alloys
kg
10%
75.06
kg
10%
7506.20.00
- Of nickel alloys
kg
10%
75.07
kg
25%
7507.12.00
-- Of nickel alloys
kg
25%
7507.20.00
kg
25%
75.08
kg
25%
7508.90.00
- Other
kg
25%
_______
343
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
(b)
Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along
their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets,
strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms,
which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of articles or products of other
headings.
(c)
Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole
length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular
convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides
are convex arcs, the other two sides being straight, of equal length and parallel). Products with a
rectangular (including square), triangular or polygonal cross-section may have corners rounded along
their whole length. The thickness of such products which have a rectangular (including "modified
rectangular") cross-section exceeds one-tenth of the width.
(d)
of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the
character of articles or products of other headings.
Headings 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example,
grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated,
corrugated, polished or coated, provided that they do not thereby assume the character of articles or
products of other headings.
(e)
344
Subheading Notes.
1.-
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
Other elements
(1)
0.1 (2)
, each
(1)
Other elements are, for example Cr, Cu, Mg, Mn, Ni, Zn.
(2)
Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that
neither the chromium nor manganese content exceeds 0.05%.
(b)
Aluminium alloys
Metallic substances in which aluminium predominates by weight over each of the other elements,
provided that :
the content by weight of at least one of the other elements or of iron plus silicon taken together
is greater than the limit specified in the foregoing table; or
(ii)
Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7616.91 the term
"wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no crosssectional dimension exceeds 6 mm.
_________
Heading
No.
H.S.
Code/Tariff
No.
76.01
76.02
76.03
Description
Unit of
Quantity
Rate
2.-
(i)
Unwrought aluminium.
7601.10.00
kg
0%
7601.20.00
- Aluminium alloys
kg
0%
7602.00.00
kg
0%
345
H.S.
Code/Tariff
No.
Description
7603.10.00
kg
0%
7603.20.00
kg
0%
kg
25%
76.04
Unit of
Quantity
Rate
Heading
7604.21.00
-- Hollow profiles
kg
25%
7604.29.00
-- Other
kg
25%
76.05
Aluminium wire.
- Of aluminium, not alloyed :
7605.11.00
kg
10%
7605.19.00
-- Other
kg
10%
- Of aluminium alloys:
7605.21.00
kg
10%
7605.29.00
-- Other
kg
10%
76.06
kg
10%
7606.12.00
-- Of aluminium alloys
kg
25%
- Other :
7606.91.00
kg
10%
7606.92.00
-- Of aluminium alloys
kg
25%
76.07
kg
10%
7607.19.00
-- Other
kg
10%
7607.20.00
- Backed
kg
10%
346
H.S.
Code/Tariff
No.
76.08
76.09
7608.10.00
kg
25%
7608.20.00
- Of aluminium alloys
kg
25%
7609.00.00
kg
25%
kg
25%
7610.90.00
- Other
kg
0%
7611.00.00
kg
25%
76.12
76.13
kg
10%
7612.90.10
kg
0%
7612.90.90
- - -Other
kg
10%
7613.00.00
kg
10%
76.14
76.15
Unit of
Quantity
76.10
76.11
Description
Rate
Heading
kg
10%
7614.90.00
- Other
kg
10%
347
H.S.
Code/Tariff
No.
Description
7615.11.00
-- Pot scourers and scouring or polishing pads, gloves and the like
kg
25%
7615.19.00
-- Other
kg
25%
7615.20.00
kg
25%
kg
25%
76.16
Unit of
Quantity
Rate
Heading
7616.91.00
kg
25%
7616.99.00
-- Other
kg
25%
_________
Chapter 77
_________
348
Chapter Note.
1.-
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
(b)
Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along
their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets,
strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms,
which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of articles or products of other
headings.
(c)
Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole
length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular
convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides
are convex arcs, the other two sides being straight, of equal length and parallel). Products with a
rectangular (including square), triangular or polygonal cross-section may have corners rounded along
their whole length. The thickness of such products which have a rectangular (including "modified
rectangular") cross-section exceeds one-tenth of the width.
(d)
of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the
character of articles or products of other headings.
Heading 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example,
grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated,
corrugated, polished or coated, provided that they do not thereby assume the character of articles or
products of other headings.
(e)
349
Subheading Note.
In this Chapter the expression "refined lead" means :
Metal containing by weight at least 99.9 % of lead, provided that the content by weight of any other element
does not exceed the limit specified in the following table :
Element
Ag
Silver
As
Arsenic
Bi
Bismuth
Ca Calcium
Cd Cadmium
Cu Copper
Fe
Iron
S
Sulphur
Sb Antimony
Sn Tin
Zn
Zinc
Other (for example Te), each
0.02
0.005
0.05
0.002
0.002
0.08
0.002
0.002
0.005
0.005
0.002
0.001
_________
Heading
No.
H.S.
Description
Code/Tariff No.
78.01
Unit of
Quantity
Rate
1.-
Unwrought lead.
7801.10.00
- Refined lead
kg
0%
- Other :
7801.91.00
kg
0%
7801.99.00
-- Other
kg
0%
78.02
7802.00.00
kg
0%
78.03
7803.00.00
kg
0%
kg
10%
78.04
Lead plates, sheets, strip and foil; lead powders and flakes.
- Plates, sheets, strip and foil :
7804.11.00
350
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
7804.19.00
-- Other
kg
10%
7804.20.00
kg
0%
78.05
7805.00.00
kg
10%
78.06
7806.00.00
kg
10%
_________
351
Chapter Note.
1.-
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
(b)
Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along
their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets,
strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms,
which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of articles or products of other
headings.
(c)
Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole
length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular
convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides
are convex arcs, the other two sides being straight, of equal length and parallel). Products with a
rectangular (including square), triangular or polygonal cross-section may have corners rounded along
their whole length. The thickness of such products which have a rectangular (including "modified
rectangular") cross-section exceeds one-tenth of the width.
(d)
of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any size, provided that they do not assume the
character of articles or products of other headings.
Heading 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves,
ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated,
corrugated, polished or coated, provided that they do not thereby assume the character of articles or
products of other headings.
(e)
352
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
(b)
Zinc alloys
Metallic substances in which zinc predominates by weight over each of the
other elements,provided that the total content by weight of such other
elements exceeds 2.5%.
(c)
Zinc dust
Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than
zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres
(microns) mesh. It must contain at least 85% by weight of metallic zinc.
Heading
No.
H.S.
Description
Code/Tariff No.
79.01
Unit of
Quantity
Rate
_________
Unwrought zinc.
- Zinc, not alloyed :
79.02
7901.11.00
kg
0%
7901.12.00
kg
0%
7901.20.00
- Zinc alloys
kg
0%
7902.00.00
kg
0%
79.03
- Zinc dust
kg
0%
7903.90.00
- Other
kg
0%
79.04
7904.00.00
kg
10%
79.05
7905.00.00
kg
10%
79.06
7906.00.00
kg
10%
79.07
7907.00.00
kg
10%
_________
353
(b)
Profiles
(c)
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their
whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil,
tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been
subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they
have not thereby assumed the character of articles or products of other headings
.
Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole
length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex
polygons (including flattened circles and modified rectangles, of which two opposite sides are convex
arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including
square), triangular or polygonal cross-section may have corners rounded along their whole length. The
thickness of such products which have a rectangular (including modified rectangular) cross-section
exceeds one-tenth of the width.
(d)
(e)
354
Element
Bi
Cu
(b)
0.1
0.4
Tin alloys
Metallic substances in which tin predominates by weight over each of the other elements, provided that :
(i)
the total content by weight of such other elements exceeds 1%; or
(ii)
the content by weight of either bismuth or copper is equal to or greater than the limit specified in the
foregoing table.
Heading
No.
H.S.
Description
Code/Tariff No.
80.01
Unit of
Quantity
Rate
_________
Unwrought tin.
8001.10.00
kg
0%
8001.20.00
- Tin alloys
kg
0%
80.02
8002.00.00
kg
0%
80.03
8003.00.00
kg
10%
80.04
8004.00.00
kg
10%
80.05
8005.00.00
kg
10%
80.06
8006.00.00
kg
10%
80.07
8007.00.00
kg
10%
_____
355
Note 1 to Chapter 74, defining bars and rods, profiles, wire and plates, sheets, strip and foil applies,
mutatis mutandis, to this Chapter.
_________
No.
H.S.
Code/Tariff
No.
81.01
Description
Unit of
Quantity
Rate
Heading
- Powders
kg
0%
- Other :
8101.94.00
kg
0%
8101.95.00
kg
0%
8101.96.00
-- Wire
kg
0%
8101.97.00
kg
0%
8101.99.00
-- Other
kg
0%
kg
0%
81.02
- Powders
- Other :
81.03
8102.94.00
kg
0%
8102.95.00
kg
0%
8102.96.00
-- Wire
kg
0%
8102.97.00
kg
0%
8102.99.00
-- Other
kg
0%
356
No.
H.S.
Code/Tariff
No.
Description
8103.20.00
8103.30.00
8103.90.00
81.04
Unit of
Quantity
Rate
kg
0%
kg
0%
- Other
kg
0%
kg
0%
8104.19.00
-- Other
kg
0%
8104.20.00
kg
0%
8104.30.00
kg
0%
8104.90.00
- Other
kg
0%
81.05
81.06
8105.20.00
kg
0%
8105.30.00
kg
0%
8105.90.00
- Other
kg
0%
8106.00.00
kg
0%
81.07
kg
0%
8107.30.00
kg
0%
8107.90.00
- Other
kg
0%
81.08
kg
0%
8108.30.00
kg
0%
8108.90.00
- Other
kg
0%
357
H.S.
Code/Tariff
No.
81.09
Unit of
Quantity
kg
0%
8109.30.00
kg
0%
8109.90.00
- Other
kg
0%
kg
0%
8110.10.00
kg
0%
8110.20.00
kg
0%
8110.90.00
- Other
kg
0%
8111.00.00
kg
0%
81.10
81.11
Description
Rate
Heading
81.12
-- Unwrought; powders
kg
0%
8112.13.00
kg
0%
8112.19.00
-- Other
kg
0%
- Chromium:
8112.21.00
-- Unwrought; powders
kg
0%
8112.22.00
kg
0%
8112.29.00
-- Other
kg
0%
8112.30.00
- Germanium
kg
0%
8112.40.00
- Vanadium
kg
0%
- Thallium :
8112.51.00
-- Unwrought; powders
kg
0%
8112.52.00
kg
0%
358
No.
H.S.
Code/Tariff
No.
Description
8112.59.00
-- Other
Unit of
Quantity
Rate
kg
0%
- Other :
81.13
8112.92.00
kg
0%
8112.99.00
-- Other
kg
0%
8113.00.00
kg
0%
_________
359
2.-
Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and
goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or
other working part of:
(a)
Base metal;
(b)
(c)
(d)
Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes,
grooves, or the like, of base metal, which retain their identity and function after the application of the
abrasive.
Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts,
except parts separately specified as such and tool-holders for hand tools (heading 84.66). However, parts of
general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading
85.10.
Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading
82.15 are to be classified in heading 82.15.
____________
Heading
No.
H.S.
Description
Code/Tariff No.
82.01
Unit of
Quantity
Rate
3.-
kg
10%
8201.20.00
- Forks
kg
10%
8201.30.00
kg
10%
8201.40.00
kg
10%
8201.50.00
kg
10%
8201.60.00
kg
10%
360
No.
H.S.
Description
Code/Tariff No.
8201.90.00
82.02
Unit of
Quantity
Rate
kg
10%
- Hand saws
kg
10%
8202.20.00
kg
10%
kg
10%
8202.39.00
kg
10%
8202.40.00
kg
10%
kg
10%
8202.99.00
-- Other
kg
10%
82.03
kg
10%
8203.20.00
kg
10%
8203.30.00
kg
10%
8203.40.00
kg
10%
82.04
-- Non-adjustable
kg
10%
8204.12.00
-- Adjustable
kg
10%
8204.20.00
kg
10%
kg
10%
82.05
361
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
8205.20.00
kg
10%
8205.30.00
- Planes, chisels, gouges and similar cutting tools for working wood
kg
10%
8205.40.00
- Screwdrivers
kg
10%
82.06
8205.51.00
-- Household tools
kg
10%
8205.59.00
-- Other
kg
10%
8205.60.00
- Blow lamps
kg
10%
8205.70.00
kg
10%
8205.80.00
kg
10%
8205.90.00
kg
10%
8206.00.00
kg
10%
82.07
Interchangeable tools for hand tools, whether or not poweroperated, or for machine-tools (for example, for pressing,
stamping, punching, tapping, threading, drilling, boring,
broaching, milling, turning or screw driving), including dies for
drawing or extruding metal, and rock drilling or earth boring
tools.
- Rock drilling or earth boring tools :
8207.13.00
kg
10%
8207.19.00
kg
10%
8207.20.00
kg
10%
8207.30.00
kg
10%
8207.40.00
kg
10%
8207.50.00
kg
10%
8207.60.00
kg
10%
8207.70.00
kg
10%
8207.80.00
kg
10%
8207.90.00
kg
10%
362
No.
H.S.
Description
Code/Tariff No.
82.08
Unit of
Quantity
Rate
kg
10%
8208.20.00
kg
10%
8208.30.00
kg
10%
8208.40.00
kg
0%
8208.90.00
- Other
kg
10%
82.09
8209.00.00
kg
10%
82.10
8210.00.00
kg
10%
10%
82.11
8211.91.00
10%
8211.92.00
10%
8211.93.00
10%
8211.94.00
-- Blades
kg
10%
8211.95.00
kg
10%
82.12
82.13
82.14
- Razors
25%
8212.20.00
10%
8212.90.00
- Other parts
kg
10%
8213.00.00
kg
10%
363
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
8214.10.00
kg
10%
8214.20.00
kg
25%
8214.90.00
- Other
kg
25%
82.15
kg
10%
8215.20.00
kg
10%
- Other :
8215.91.00
kg
10%
8215.99.00
-- Other
kg
10%
____________
364
For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However,
articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal
(Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.
2.-
For the purposes of heading 83.02, the word castors means those having a diameter (including, where
appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres)
exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.
Heading
No.
Description
H.S.
Code/Tariff No.
83.01
Unit of
Quantity
Rate
__________
--- Unassembled
kg
10%
8301.10.90
--- Other
kg
25%
--- Unassembled
kg
10%
8301.20.90
--- Other
kg
25%
--- Unassembled
kg
10%
8301.30.90
--- Other
kg
25%
- Other locks :
8301.40.10
--- Unassembled
kg
10%
8301.40.90
--- Other
kg
25%
8301.50.00
kg
25%
8301.60.00
- Parts
kg
10%
8301.70.00
kg
25%
365
No.
Description
H.S.
Code/Tariff No.
83.02
Unit of
Quantity
Rate
- Hinges
kg
10%
8302.20.00
- Castors
kg
10%
8302.30.00
kg
10%
kg
10%
8302.42.00
kg
10%
8302.49.00
-- Other
kg
10%
8302.50.00
kg
25%
8302.60.00
kg
25%
83.03
8303.00.00
kg
25%
83.04
8304.00.00
kg
25%
83.05
kg
10%
8305.20.00
- Staples in strips
kg
10%
8305.90.00
kg
10%
kg
25%
kg
25%
83.06
8306.21.00
366
No.
Description
H.S.
Code/Tariff No.
8306.29.00
-- Other
kg
25%
8306.30.00
kg
25%
83.07
- Of iron or steel
kg
10%
8307.90.00
kg
10%
83.08
8308.10.00
kg
10%
8308.20.00
kg
10%
8308.90.00
kg
10%
83.09
83.10
Unit of
Quantity
Rate
- Crown corks
kg
40%
8309.90.00
- Other
kg
25%
8310.00.00
kg
25%
83.11
kg
10%
8311.20.00
kg
10%
8311.30.00
- Coated rods and cored wire, of base metal, for soldering, brazing
or welding by flame
kg
10%
8311.90.00
kg
10%
____________
367
Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);
(e) Transmission or conveyor belts or belting of textile material (heading 59.10) or other articles of textile
material for technical uses (heading 59.11);
(f) Precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or
articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds
for styli (heading 85.22);
(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
plastics (Chapter 39);
(h) Drill pipe (heading 73.04);
(ij)
(m)
(n)
(o) Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03);
similar interchangeable tools are to be classified according to the constituent material of their working
part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09);
2.-
(p)
Articles of Chapter 95 or
(q)
Typewriter or similar ribbons, whether or not on spools or in catridges (classified according to their
constituent material, or in heading 96.12 if inked or otherwise prepared for giving impressions).
Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not
being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the
following rules :
(a)
Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings
84.09, 84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be
classified in their respective headings;
368
Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number
of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified
with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or
85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of
headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17;
(c)
All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or
85.38 as appropriate or, failing that, in heading 84.85 or 85.48.
3.-
Unless the context otherwise requires, composite machines consisting of two or more machines fitted together
to form a whole and other machines designed for the purpose of performing two or more complementary or
alternative functions are to be classified as if consisting only of that component or as being that machine which
performs the principal function.
4.-
Where a machine (including a combination of machines) consists of individual components (whether separate
or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to
contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85,
then the whole falls to be classified in the heading appropriate to that function.
5.-
For the purposes of these Notes, the expression machine means any machine, machinery, plant, equipment,
apparatus or appliance cited in the headings of Chapter 84 or 85.
_______
Chapter 84
Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of
machinery or appliances of any material (Chapter 69);
(c)
Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses
or parts thereof, of glass (heading 70.19 or 70.20);
(d)
Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or
78 to 81);
(e)
(f)
2.-
Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in
one or more of the headings 84.01 to 84.24 and at the same time to a description in one or other of the
headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the
latter.
(b)
(c)
369
Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or
(e)
Machinery or plant, designed for mechanical operation, in which a change of temperature, even if
necessary, is subsidiary.
3.-
A machine-tool for working any material which answers to a description in heading 84.56 and at the same time
to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.
4.-
Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres),
which can carry out different types of machining operations either :
(a)
by automatic tool change from a magazine or the like in conformity with a machining programme
(machining centres),
(b)
by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position
workpiece (unit construction machines, single station), or
(c)
by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).
5.- (A)
(B)
For the purposes of heading 84.71, the expression automatic data processing machines means :
(a)
Digital machines, capable of (1) storing the processing program or programs and at least the
data immediately necessary for the execution of the program; (2) being freely programmed in
accordance with the requirements of the user; (3) performing arithmetical computations specified
by the user; and, (4) executing, without human intervention, a processing program which requires
them to modify their execution, by logical decision during the processing run;
(b)
(c)
Hybrid machines consisting of either a digital machine with analogue elements or an analogue
machine with digital elements.
Automatic data processing machines may be in the form of systems consisting of a variable
number of separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part of a
complete system if it meets all of the following conditions :
(a)
(b)
It is connectable to the central processing unit either directly or through one or more other units;
and
(c)
It is able to accept or deliver data in a form (codes or signals) which can be used by the system.
(C) Separately presented units of an automatic data processing machine are to be classified in heading
84.71.
(D) Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of
paragraphs (B) (b) and (B) (c) above, are in all cases to be classified as units of heading 84.71.
(E) Machines performing a specific function other than data processing and incorporating or working in
conjunction with an automatic data processing machine are to be classified in the headings appropriate
to their respective functions or, failing that, in residual headings.
370
Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which
do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less. Other
steel balls are to be classified in heading 73.26.
7.-
A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if
its principal purpose were its sole purpose.
Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not
described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise
requires, to be classified in heading 84.79. Heading 84.79 also covers machines for making rope or cable (for
example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a
combination of such materials.
8.-
For the purposes of heading 84.70, the term pocket-size applies only to machines the dimensions of which
do not exceed 170 mm x 100 mm x 45 mm.
Subheading Notes.
1.-
For the purposes of subheading 8471.49, the term systems means automatic data processing machines
whose units satisfy the conditions laid down in Note 5 (B) to Chapter 84 and which comprise at least a central
processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual
display unit or a printer).
2.-
Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm
and having a length which is at least three times the diameter. The ends of the rollers may be rounded.
_________
No.
H.S.
Code/Tariff No.
84.01
Description
Unit of
Quantity
Rate
Heading
- Nuclear reactors
kg
0%
8401.20.00
kg
0%
8401.30.00
kg
0%
8401.40.00
kg
0%
84.02
kg
0%
8402.12.00
kg
0%
8402.19.00
kg
0%
8402.20.00
kg
0%
371
H.S.
Code/Tariff No.
8402.90.00
84.03
Description
Unit of
Quantity
- Parts
Rate
Heading
kg
0%
- Boilers
kg
0%
8403.90.00
- Parts
kg
0%
84.04
kg
0%
8404.20.00
kg
0%
8404.90.00
Parts
kg
0%
84.05
kg
0%
8405.90.00
- Parts
kg
0%
0%
84.06
8406.81.00
-- Of an output exceeding 40 MW
0%
8406.82.00
0%
8406.90.00
- Parts
kg
0%
0%
84.07
- Aircraft engines
- Marine propulsion engines :
8407.21.00
-- Outboard motors
0%
8407.29.00
-- Other
10%
10%
372
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8407.32.00
10%
8407.33.00
10%
8407.34.00
10%
- Other engines :
8407.90.10
0%
8407.90.90
--- Other
10%
84.08
0%
8408.20.00
10%
- Other:
8408.90.10
0%
8408.90.90
--- Other
10%
kg
10%
84.09
8409.91.00
kg
10%
8409.99.00
-- Other
kg
10%
84.10
0%
8410.12.00
0%
8410.13.00
0%
8410.90.00
kg
0%
373
H.S.
Code/Tariff No.
84.11
Description
Unit of
Quantity
Rate
Heading
0%
8411.12.00
-- Of a thrust exceeding 25 kN
0%
- Turbo-propellers :
8411.21.00
0%
8411.22.00
0%
0%
8411.82.00
0%
- Parts :
8411.91.00
-- Of turbo-jets or turbo-propellers
kg
0%
8411.99.00
-- Other
kg
0%
0%
84.12
8412.21.00
0%
8412.29.00
-- Other
0%
0%
8412.39.00
-- Other
0%
8412.80.00
- Other
0%
8412.90.00
- Parts
kg
0%
84.13
10%
8413.19.00
-- Other
10%
374
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8413.20.00
0%
8413.30.00
10%
8413.40.00
- Concrete pumps
0%
8413.50.00
0%
8413.60.00
0%
8413.70.00
0%
-- Pumps
0%
8413.82.00
-- Liquid elevators
0%
- Parts :
8413.91.00
-- Of pumps
kg
0%
8413.92.00
-- Of liquid elevators
kg
0%
84.14
- Vacuum pumps
10%
8414.20.00
10%
8414.30.00
10%
8414.40.00
10%
- Fans :
84.15
8414.51.00
-- Table, floor, wall, window, ceiling or roof fans, with a selfcontained electric motor of an output not exceeding 125 W
25%
8414.59.00
-- Other
25%
8414.60.00
25%
8414.80.00
- Other
25%
8414.90.00
- Parts
kg
10%
375
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8415.10.00
25%
8415.20.00
25%
- Other :
8415.81.00
25%
8415.82.00
25%
8415.83.00
25%
8415.90.00
- Parts
kg
10%
84.16
kg
0%
8416.20.00
kg
0%
8416.30.00
kg
0%
8416.90.00
- Parts
kg
0%
84.17
- Furnaces and ovens for the roasting, melting or other heattreatment of ores, pyrites or of metals
0%
8417.20.00
0%
8417.80.00
- Other
0%
8417.90.00
- Parts
kg
0%
25%
84.18
8418.21.00
-- Compression-type
25%
8418.22.00
-- Absorption-type, electrical
25%
8418.29.00
-- Other
25%
8418.30.00
25%
376
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8418.40.00
25%
8418.50.00
10%
0%
8418.61.20
0%
8418.61.90
--- Other
25%
-- Other :
8418.69.10
kg
0%
8418.69.20
kg
0%
8418.69.90
--- Other
kg
25%
- Parts :
8418.91.00
kg
10%
8418.99.00
-- Other
kg
10%
84.19
0%
8419.19.00
-- Other
0%
8419.20.00
0%
- Dryers :
8419.31.00
0%
8419.32.00
0%
377
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8419.39.00
-- Other
0%
8419.40.00
0%
8419.50.00
0%
8419.60.00
0%
0%
8419.89.00
-- Other
0%
8419.90.00
- Parts
kg
0%
0%
84.20
8420.91.00
-- Cylinders
kg
0%
8420.99.00
-- Other
kg
0%
84.21
-- Cream separators
0%
8421.12.00
-- Clothes-dryers
10%
8421.19.00
-- Other
10%
0%
8421.22.00
0%
8421.23.00
10%
8421.29.00
-- Other
10%
10%
8421.39.00
-- Other
10%
- Parts :
378
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8421.91.00
kg
10%
8421.99.00
-- Other
kg
10%
84.22
25%
8422.19.00
-- Other
0%
8422.20.00
0%
8422.30.00
0%
8422.40.00
0%
8422.90.00
- Parts
kg
10%
84.23
10%
8423.20.00
0%
8423.30.00
0%
10%
8423.82.00
0%
8423.89.00
-- Other
10%
8423.90.00
kg
10%
379
H.S.
Code/Tariff No.
84.24
Description
Unit of
Quantity
Rate
Heading
0%
8424.20.00
0%
8424.30.00
0%
- Other appliances :
8424.81.00
-- Agricultural or horticultural
0%
8424.89.00
-- Other
0%
8424.90.00
- Parts
kg
10%
84.25
Pulley tackle and hoists other than skip hoists; winches and
capstans; jacks.
- Pulley tackle and hoists other than skip hoists or hoists of a
kind used for raising vehicles :
8425.11.00
10%
8425.19.00
-- Other
10%
8425.20.00
10%
10%
8425.39.00
-- Other
10%
10%
8425.42.00
10%
8425.49.00
-- Other
10%
0%
84.26
380
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8426.12.00
0%
8426.19.00
-- Other
0%
8426.20.00
- Tower cranes
0%
8426.30.00
0%
-- On tyres
0%
8426.49.00
-- Other
0%
- Other machinery :
8426.91.00
0%
8426.99.00
-- Other
0%
84.27
0%
8427.20.00
0%
8427.90.00
- Other trucks
0%
84.28
0%
8428.20.00
0%
0%
8428.32.00
0%
8428.33.00
0%
8428.39.00
-- Other
0%
8428.40.00
0%
8428.50.00
0%
8428.60.00
0%
8428.90.00
- Other machinery
0%
381
H.S.
Code/Tariff No.
84.29
Description
Unit of
Quantity
Rate
Heading
-- Track laying
0%
8429.19.00
-- Other
0%
8429.20.00
0%
8429.30.00
- Scrapers
0%
8429.40.00
0%
0%
8429.52.00
0%
8429.59.00
-- Other
0%
84.30
0%
8430.20.00
0%
-- Self-propelled
0%
8430.39.00
-- Other
0%
-- Self-propelled
0%
8430.49.00
-- Other
0%
8430.50.00
0%
84.31
8430.61.00
0%
8430.69.00
-- Other
0%
382
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8431.10.00
kg
10%
8431.20.00
kg
10%
kg
10%
8431.39.00
-- Other
kg
10%
kg
10%
8431.42.00
kg
10%
8431.43.00
kg
10%
8431.49.00
-- Other
kg
10%
0%
84.32
- Ploughs :
- Harrows, scarifiers, cultivators, weeders and hoes :
8432.21.00
-- Disc harrows
0%
8432.29.00
-- Other
0%
8432.30.00
0%
8432.40.00
0%
8432.80.00
- Other machinery
0%
8432.90.00
- Parts
kg
0%
84.33
25%
8433.19.00
-- Other
25%
8433.20.00
0%
8433.30.00
0%
8433.40.00
0%
383
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
-- Combine harvester-threshers
0%
8433.52.00
0%
8433.53.00
0%
8433.59.00
-- Other
0%
8433.60.00
0%
8433.90.00
- Parts
kg
0%
84.34
- Milking machines
0%
8434.20.00
- Dairy machinery
0%
8434.90.00
- Parts
kg
0%
84.35
- Machinery
0%
8435.90.00
- Parts
kg
0%
0%
84.36
8436.21.00
0%
8436.29.00
-- Other
0%
8436.80.00
- Other machinery
0%
- Parts :
84.37
8436.91.00
kg
0%
8436.99.00
-- Other
kg
0%
384
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8437.10.00
0%
8437.80.00
- Other machinery
0%
8437.90.00
- Parts
kg
0%
84.38
0%
8438.20.00
0%
8438.30.00
0%
8438.40.00
- Brewery machinery
0%
8438.50.00
0%
8438.60.00
0%
8438.80.00
- Other machinery
0%
8438.90.00
- Parts
kg
0%
84.39
8439.10.00
0%
8439.20.00
0%
8439.30.00
0%
- Parts :
8439.91.00
kg
0%
8439.99.00
-- Other
kg
0%
84.40
- Machinery
0%
8440.90.00
- Parts
kg
0%
0%
84.41
- Cutting machines
385
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8441.20.00
0%
8441.30.00
0%
8441.40.00
0%
8441.80.00
- Other machinery
0%
8441.90.00
- Parts
kg
0%
84.42
8442.10.00
0%
8442.20.00
0%
8442.30.00
kg
0%
8442.40.00
kg
0%
8442.50.00
kg
0%
84.43
-- Reel fed
0%
8443.12.00
0%
8443.19.00
-- Other
0%
-- Reel fed
0%
8443.29.00
-- Other
0%
8443.30.00
0%
386
H.S.
Code/Tariff No.
8443.40.00
Description
Unit of
Quantity
Rate
Heading
0%
84.44
8443.51.00
0%
8443.59.00
-- Other
0%
8443.60.00
0%
8443.90.00
- Parts
0%
8444.00.00
0%
84.45
-- Carding machines
0%
8445.12.00
-- Combing machines
0%
8445.13.00
0%
8445.19.00
-- Other
0%
8445.20.00
0%
8445.30.00
0%
8445.40.00
0%
8445.90.00
- Other
0%
0%
84.46
84.47
8446.21.00
-- Power looms
0%
8446.29.00
-- Other
0%
8446.30.00
0%
387
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
0%
8447.12.00
0%
8447.20.00
0%
8447.90.00
- Other
0%
84.48
kg
0%
8448.19.00
-- Other
kg
0%
8448.20.00
kg
0%
-- Card clothing
kg
0%
8448.32.00
kg
0%
8448.33.00
kg
0%
8448.39.00
-- Other
kg
0%
-- Shuttles
kg
0%
8448.42.00
kg
0%
8448.49.00
-- Other
kg
0%
kg
0%
8448.59.00
-- Other
kg
0%
388
H.S.
Code/Tariff No.
84.49
8449.00.00
84.50
Description
Unit of
Quantity
Rate
Heading
kg
0%
--- Unassembled
10%
8450.11.90
--- Other
25%
--- Unassembled
10%
8450.12.90
--- Other
25%
-- Other :
8450.19.10
--- Unassembled
10%
8450.19.90
--- Other
25%
--- Unassembled
10%
8450.20.90
--- Other
25%
8450.90.00
- Parts
kg
10%
0%
84.51
- Dry-cleaning machines
- Drying machines :
8451.21.00
0%
8451.29.00
-- Other
0%
8451.30.00
0%
8451.40.00
0%
389
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8451.50.00
0%
8451.80.00
- Other machinery
0%
8451.90.00
- Parts
kg
0%
0%
84.52
8452.21.00
-- Automatic units
0%
8452.29.00
-- Other
0%
8452.30.00
kg
0%
8452.40.00
kg
0%
8452.90.00
kg
0%
84.53
0%
8453.20.00
0%
8453.80.00
- Other machinery
0%
8453.90.00
- Parts
kg
0%
84.54
- Converters
0%
8454.20.00
0%
8454.30.00
- Casting machines
0%
8454.90.00
- Parts
kg
0%
0%
84.55
- Tube mills
- Other rolling mills:
390
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8455.21.00
0%
8455.22.00
-- Cold
0%
8455.30.00
0%
8455.90.00
- Other parts
kg
0%
84.56
0%
8456.20.00
0%
8456.30.00
0%
- Other :
8456.91.00
0%
8456.99.00
-- Other
0%
84.57
- Machining centres
0%
8457.20.00
0%
8457.30.00
0%
84.58
-- Numerically controlled
0%
8458.19.00
-- Other
0%
- Other lathes :
8458.91.00
-- Numerically controlled
0%
8458.99.00
-- Other
0%
0%
84.59
391
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
-- Numerically controlled
0%
8459.29.00
-- Other
0%
-- Numerically controlled
0%
8459.39.00
-- Other
0%
8459.40.00
0%
-- Numerically controlled
0%
8459.59.00
-- Other
0%
-- Numerically controlled
0%
8459.69.00
-- Other
0%
8459.70.00
0%
84.60
-- Numerically controlled
0%
8460.19.00
-- Other
0%
-- Numerically controlled
0%
8460.29.00
-- Other
0%
-- Numerically controlled
0%
8460.39.00
-- Other
0%
8460.40.00
0%
392
H.S.
Code/Tariff No.
8460.90.00
84.61
Description
Unit of
Quantity
- Other
Rate
Heading
0%
0%
8461.30.00
- Broaching machines
0%
8461.40.00
0%
8461.50.00
0%
8461.90.00
- Other
0%
0%
84.62
8462.21.00
-- Numerically controlled
0%
8462.29.00
-- Other
0%
-- Numerically controlled
0%
8462.39.00
-- Other
0%
-- Numerically controlled
0%
8462.49.00
-- Other
0%
- Other :
84.63
8462.91.00
-- Hydraulic presses
0%
8462.99.00
-- Other
0%
393
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8463.10.00
0%
8463.20.00
0%
8463.30.00
0%
8463.90.00
- Other
0%
84.64
- Sawing machines
0%
8464.20.00
0%
8464.90.00
- Other
0%
0%
84.65
8465.10.00
8465.91.00
-- Sawing machines
0%
8465.92.00
0%
8465.93.00
0%
8465.94.00
0%
8465.95.00
0%
8465.96.00
0%
8465.99.00
-- Other
0%
84.66
kg
0%
8466.20.00
- Work holders
kg
0%
8466.30.00
kg
0%
- Other :
394
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8466.91.00
kg
0%
8466.92.00
kg
0%
8466.93.00
kg
0%
8466.94.00
kg
0%
84.67
0%
8467.19.00
-- Other
0%
0%
8467.22.00
-- Saws
0%
8467.29.00
-- Other
0%
- Other tools :
8467.81.00
-- Chain saws
0%
8467.89.00
-- Other
0%
- Parts :
8467.91.00
-- Of chain saws
kg
0%
8467.92.00
-- Of pneumatic tools
kg
0%
8467.99.00
-- Other
kg
0%
84.68
84.69
0%
8468.20.00
0%
8468.80.00
0%
8468.90.00
- Parts
kg
0%
395
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8469.11.00
-- Word-processing machines
0%
8469.12.00
-- Automatic typewriters
0%
8469.20.00
0%
8469.30.00
0%
10%
84.70
8470.21.00
10%
8470.29.00
-- Other
10%
8470.30.00
10%
8470.40.00
- Accounting machines
10%
8470.50.00
- Cash registers
10%
8470.90.00
- Other
10%
84.71
0%
8471.30.00
0%
0%
8471.49.00
0%
8471.50.00
0%
Digital processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the
same housing one or two of the following types of unit :
storage units, input units, output units
396
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8471.60.00
0%
8471.70.00
- Storage units
0%
8471.80.00
0%
8471.90.00
- Other
0%
84.72
- Duplicating machines
0%
8472.20.00
10%
8472.30.00
10%
8472.90.00
- Other
10%
kg
10%
84.73
8473.21.00
kg
10%
8473.29.00
-- Other
kg
10%
8473.30.00
kg
0%
8473.40.00
kg
10%
8473.50.00
kg
10%
0%
84.74
397
H.S.
Code/Tariff No.
8474.20.00
Description
Unit of
Quantity
Rate
Heading
0%
0%
8474.32.00
0%
8474.39.00
-- Other
0%
8474.80.00
- Other machinery
0%
8474.90.00
- Parts
kg
0%
0%
84.75
8475.21.00
0%
8475.29.00
-- Other
0%
8475.90.00
- Parts
kg
0%
84.76
10%
8476.29.00
-- Other
10%
- Other machines :
10%
8476.81.00
10%
8476.89.00
-- Other
10%
8476.90.00
- Parts
kg
10%
84.77
- Injection-moulding machines
0%
8477.20.00
- Extruders
0%
8477.30.00
0%
398
H.S.
Code/Tariff No.
8477.40.00
Description
Unit of
Quantity
Rate
Heading
0%
0%
8477.59.00
-- Other
0%
8477.80.00
- Other machinery
0%
8477.90.00
- Parts
kg
0%
84.78
- Machinery
0%
8478.90.00
- Parts
kg
0%
84.79
0%
8479.20.00
0%
8479.30.00
0%
8479.40.00
0%
8479.50.00
0%
8479.60.00
0%
0%
8479.82.00
0%
8479.89.00
-- Other
0%
8479.90.00
- Parts
kg
0%
kg
0%
84.80
399
H.S.
Code/Tariff No.
Description
Unit of
Quantity
Rate
Heading
8480.20.00
- Mould bases
kg
0%
8480.30.00
- Moulding patterns
kg
0%
kg
0%
8480.49.00
-- Other
kg
0%
8480.50.00
kg
0%
8480.60.00
kg
0%
0%
8480.71.00
kg
0%
8480.79.00
-- Other
kg
0%
84.81
- Pressure-reducing valves
kg
10%
8481.20.00
kg
10%
8481.30.00
kg
10%
8481.40.00
kg
10%
8481.80.00
- Other appliances
kg
10%
8481.90.00
- Parts
kg
10%
84.82
- Ball bearings
10%
8482.20.00
10%
8482.30.00
10%
8482.40.00
10%
8482.50.00
10%
8482.80.00
10%
- Parts :
8482.91.00
kg
10%
8482.99.00
-- Other
kg
10%
400
H.S.
Code/Tariff No.
84.83
Description
Unit of
Quantity
Rate
Heading
10%
8483.20.00
10%
8483.30.00
kg
10%
8483.40.00
10%
8483.50.00
10%
8483.60.00
10%
8483.90.00
kg
10%
84.84
kg
10%
8484.20.00
- Mechanical seals
kg
10%
8484.90.00
- Other
kg
10%
84.85
kg
10%
8485.90.00
- Other
kg
10%
_____________
401
Chapter 85
Electrical machinery and equipment and parts thereof;
sound recorders and reproducers,
television image and sound recorders and reproducers, and
parts and accessories of such articles
Chapter Notes.
1.-
2.-
Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing,
footwear or ear pads or other electrically warmed articles worn on or about the person;
(b)
(c)
Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42.
However, metal tank mercury arc rectifiers remain classified in heading 85.04.
3.-
Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for
domestic purposes :
(a)
(b)
Vacuum cleaners, including dry and wet vacuum cleaners floor polishers, food grinders and
mixers, and fruit or vegetable juice extractors, of any weight;
Other machines provided the weight of such machines does not exceed 20 kg.
The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not
fitted with filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish washing machines (heading 84.22),
household washing machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing
machines (heading 84.52), electric scissors (heading 84.67) or to electro-thermic appliances (heading 85.16).
4.-
For the purposes of heading 85.34 printed circuits are circuits obtained by forming on an insulating base, by
any printing process (for example, embossing, plating-up, etching) or by the film circuit technique, conductor
elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or
interconnected according to a pre-established pattern, other than elements which can produce, rectify,
modulate or amplify an electrical signal (for example, semiconductor elements).
The expression printed circuits does not cover circuits combined with elements other than those obtained during the
printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may,
however, be fitted with non-printed connecting elements.
Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are
to be classified in heading 85.42.
402
Diodes, transistors and similar semiconductor devices are semiconductor devices the operation
of which depends on variations in resistivity on the application of an electric field;
(B)
Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors,
interconnections, etc.) are created in the mass (essentially) and on the surface of a semiconductor
material (doped silicon, for example) and are inseparably associated;
(b)
Hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections, etc.),
obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic
integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and
purposes indivisibly, on a single insulating substrate (glass, ceramic, etc.). These circuits may also
include discrete components;
(c)
Microassemblies of the moulded module, micromodule or similar types, consisting of discrete, active
or both active and passive, components which are combined and interconnected.
For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedence over any
other heading in the Nomenclature which might cover them by reference to, in particular, their function.
6.-
Records, tapes and other media of heading 85.23 or 85.24 remain classified in those headings when presented
with the apparatus for which they are intended.
This note does not apply to such media when they are presented with articles other than the appratus for which
they are intended
7.-
For the purposes of heading 85.48, spent primary cells, spent primary batteries and spent electric
accumulators are those which are neither usable as such because of breakage, cutting-up, wear or other
reasons, nor capable of being recharged.
Subheading Notes.
1.-
For the purposes of subheading 8542.10, the term "smart cards" means cards which have embedded in
them an electronic intergrated circuit (microprocessor) of any type in the form of a chip and which may or may
not have a magnetic stripe.
________
Heading
No.
Description
H.S.
Code/Tariff No.
85.01
Unit of
Quantity
Rate
2.-
Subheadings 8519.92 and 8527.12 cover only cassette-players with built-in amplifier, without built-in
loudspeaker, capable of operating without an external source of electric power and the dimensions of which
do not exceed 170 mm x 100 mm x 45 mm.
0%
8501.20.00
0%
8501.31.00
0%
8501.32.00
0%
403
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
8501.33.00
0%
8501.34.00
0%
8501.40.00
0%
0%
8501.52.00
0%
8501.53.00
-- Of an output exceeding 75 kW
0%
- AC generators (alternators) :
8501.61.00
0%
8501.62.00
0%
8501.63.00
0%
8501.64.00
0%
85.02
0%
8502.12.00
0%
8502.13.00
0%
8502.20.00
0%
85.03
8502.31.00
-- Wind-powered
0%
8502.39.00
-- Other
0%
8502.40.00
0%
8503.00.00
0%
0%
85.04
404
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
8504.21.00
0%
8504.22.00
0%
8504.23.00
0%
- Other transformers :
8504.31.00
10%
8504.32.00
10%
8504.33.00
0%
8504.34.00
0%
8504.40.00
- Static converters
0%
8504.50.00
- Other inductors
0%
8504.90.00
- Parts
kg
0%
85.05
-- Of metal
kg
0%
8505.19.00
-- Other
kg
0%
8505.20.00
kg
0%
8505.30.00
kg
0%
8505.90.00
kg
0%
85.06
- Manganese dioxide
35%
8506.30.00
- Mercuric oxide
35%
8506.40.00
- Silver oxide
35%
8506.50.00
- Lithium
35%
8506.60.00
- Air-zinc
35%
405
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
8506.80.00
35%
8506.90.00
- Parts
kg
0%
85.07
25%
8507.20.00
25%
8507.30.00
- Nickel-cadmium
25%
8507.40.00
- Nickel-iron
25%
8507.80.00
- Other accumulators
25%
8507.90.00
- Parts
kg
0%
[85.08]
85.09
25%
8509.20.00
- Floor polishers
25%
8509.30.00
25%
8509.40.00
25%
8509.80.00
- Other appliances
25%
8509.90.00
- Parts
kg
25%
85.10
Shavers, hair clippers and hair-removing appliances, with selfcontained electric motor.
8510.10.00
- Shavers
25%
8510.20.00
- Hair clippers
25%
8510.30.00
- Hair-removing appliances
25%
8510.90.00
- Parts
kg
25%
10%
85.11
- Sparking plugs
406
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
8511.20.00
10%
8511.30.00
10%
8511.40.00
10%
8511.50.00
- Other generators
10%
8511.80.00
- Other equipment
10%
8511.90.00
- Parts
kg
10%
85.12
kg
10%
8512.20.00
kg
10%
8512.30.00
kg
10%
8512.40.00
kg
10%
8512.90.00
- Parts
kg
10%
85.13
- Lamps:
8513.10.10
0%
8513.10.90
--- Other
10%
8513.90.00
- Parts
kg
10%
85.14
0%
8514.20.00
0%
8514.30.00
0%
8514.40.00
0%
8514.90.00
- Parts
kg
0%
407
No.
H.S.
Description
Code/Tariff No.
85.15
Unit of
Quantity
Rate
0%
8515.19.00
-- Other
0%
0%
8515.29.00
-- Other
0%
0%
8515.39.00
-- Other
0%
8515.80.00
0%
8515.90.00
- Parts
kg
0%
25%
85.16
8516.10.00
8516.21.00
25%
8516.29.00
-- Other
25%
-- Hair dryers
10%
8516.32.00
10%
8516.33.00
-- Hand-drying apparatus
10%
8516.40.00
10%
408
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
8516.50.00
- Microwave ovens
10%
8516.60.00
10%
0%
8516.72.00
-- Toasters
0%
8516.79.00
-- Other
10%
8516.80.00
10%
8516.90.00
- Parts
kg
10%
85.17
10%
8517.19.00
-- Other
10%
-- Facsimile machines
10%
8517.22.00
-- Teleprinters
10%
8517.30.00
10%
8517.50.00
10%
8517.80.00
- Other apparatus
10%
8517.90.00
- Parts
kg
10%
25%
85.18
409
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
8518.21.00
25%
8518.22.00
25%
8518.29.00
-- Other
25%
8518.30.00
25%
8518.40.00
25%
8518.50.00
25%
8518.90.00
- Parts
kg
25%
25%
85.19
8519.10.00
8519.21.00
-- Without loudspeaker
25%
8519.29.00
-- Other
25%
- Turntables (record-decks) :
8519.31.00
25%
8519.39.00
-- Other
25%
8519.40.00
- Transcribing machines
25%
-- Pocket-size cassette-players
25%
8519.93.00
-- Other, cassette-type
25%
8519.99.00
-- Other
25%
85.20
25%
8520.20.00
25%
25%
410
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
8520.33.00
-- Other, cassette-type
25%
8520.39.00
-- Other
25%
8520.90.00
- Other
25%
85.21
- Magnetic tape-type
25%
8521.90.00
- Other
25%
85.22
- Pick-up cartridges
kg
25%
8522.90.00
- Other
kg
25%
85.23
10%
8523.12.00
10%
8523.13.00
10%
8523.20.00
- Magnetic discs
10%
8523.30.00
10%
8523.90.00
- Other
10%
25%
85.24
- Gramophone records
- Discs for laser reading systems :
8524.31.00
25%
8524.32.00
25%
8524.39.00
-- Other
25%
8524.40.00
25%
411
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
25%
8524.52.00
25%
8524.53.00
25%
8524.60.00
25%
- Other :
8524.91.00
25%
8524.99.00
-- Other
25%
85.25
- Transmission apparatus
0%
8525.20.00
0%
8525.30.00
- Television cameras
25%
8525.40.00
- Still image video cameras and other video camera recorders; digital
cameras
25%
0%
85.26
- Radar apparatus
- Other :
8526.91.00
0%
8526.92.00
0%
85.27
25%
8527.13.00
25%
412
No.
H.S.
Description
Code/Tariff No.
8527.19.00
Unit of
Quantity
-- Other
Rate
25%
25%
8527.29.00
-- Other
25%
25%
8527.32.00
25%
8527.39.00
-- Other
25%
8527.90.00
- Other apparatus
25%
85.28
--- Unassembled
10%
8528.12.90
--- Other
25%
--- Unassembled
10%
8528.13.90
--- Other
25%
- Video monitors :
-- Colour :
8528.21.10
--- Unassembled
10%
8528.21.90
--- Other
25%
--- Unassembled
10%
8528.22.90
--- Other
25%
413
No.
H.S.
Description
Code/Tariff No.
8528.30.00
85.29
Unit of
Quantity
- Video projectors
Rate
25%
- Aerials and aerial reflectors of all kinds; parts suitable for use
therewith
25%
8529.90.00
- Other
kg
25%
85.30
0%
8530.80.00
- Other equipment
0%
8530.90.00
- Parts
kg
25%
85.31
10%
8531.20.00
10%
8531.80.00
- Other apparatus
10%
8531.90.00
- Parts
kg
10%
kg
10%
85.32
8532.21.00
-- Tantalum
kg
10%
8532.22.00
-- Aluminium electrolytic
kg
10%
8532.23.00
kg
10%
8532.24.00
kg
10%
8532.25.00
kg
10%
8532.29.00
-- Other
kg
10%
8532.30.00
kg
10%
8532.90.00
- Parts
kg
10%
414
No.
H.S.
Description
Code/Tariff No.
85.33
Unit of
Quantity
Rate
kg
10%
kg
10%
8533.29.00
-- Other
kg
10%
85.34
Wirewound variable
potentiometers :
resistors,
including
rheostats
and
8533.31.00
kg
10%
8533.39.00
-- Other
kg
10%
8533.40.00
kg
10%
8533.90.00
- Parts
kg
10%
8534.00.00
Printed circuits.
kg
10%
kg
0%
85.35
8535.10.00
- Fuses
- Automatic circuit breakers :
8535.21.00
kg
0%
8535.29.00
-- Other
kg
0%
8535.30.00
kg
0%
8535.40.00
kg
0%
8535.90.00
- Other
kg
0%
85.36
- Fuses
kg
10%
8536.20.00
kg
10%
8536.30.00
kg
10%
415
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
- Relays :
8536.41.00
kg
10%
8536.49.00
-- Other
kg
10%
8536.50.00
- Other switches
kg
10%
-- Lamp-holders
kg
10%
8536.69.00
-- Other
kg
10%
8536.90.00
- Other apparatus
kg
10%
85.37
kg
10%
8537.20.00
kg
0%
85.38
- Boards, panels, consoles, desks, cabinets and other bases for the
goods of heading 85.37, not equipped with their apparatus
kg
10%
8538.90.00
- Other
kg
10%
25%
85.39
8539.21.00
-- Tungsten halogen
25%
8539.22.00
25%
8539.29.00
-- Other
25%
25%
8539.32.00
25%
8539.39.00
-- Other
25%
416
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
-- Arc-lamps
25%
8539.49.00
-- Other
25%
8539.90.00
- Parts
kg
25%
85.40
-- Colour
10%
8540.12.00
10%
8540.20.00
10%
8540.40.00
10%
8540.50.00
10%
8540.60.00
10%
-- Magnetrons
10%
8540.72.00
-- Klystrons
10%
8540.79.00
-- Other
10%
10%
8540.89.00
-- Other
10%
- Parts :
85.41
8540.91.00
-- Of cathode-ray tubes
kg
10%
8540.99.00
-- Other
kg
10%
417
No.
H.S.
Description
Code/Tariff No.
8541.10.00
Unit of
Quantity
Rate
0%
0%
8541.29.00
-- Other
0%
8541.30.00
0%
8541.40.00
0%
8541.50.00
0%
8541.60.00
0%
8541.90.00
- Parts
kg
0%
10%
85.42
8542.21.00
-- Digital
10%
8542.29.00
-- Other
10%
8542.60.00
10%
8542.70.00
- Electronic microassemblies
10%
8542.90.00
- Parts
kg
10%
85.43
10%
8543.19.00
-- Other
10%
8543.20.00
- Signal generators
10%
8543.30.00
0%
8543.40.00
10%
10%
418
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
8543.89.00
-- Other
10%
8543.90.00
- Parts
kg
10%
85.44
-- Of copper
kg
25%
8544.19.00
-- Other
kg
25%
8544.20.00
kg
25%
8544.30.00
- Ignition wiring sets and other wiring sets of a kind used in vehicles,
aircraft or ships
kg
25%
kg
25%
8544.49.00
-- Other
kg
25%
kg
25%
8544.59.00
-- Other
kg
25%
8544.60.00
kg
25%
8544.70.00
kg
0%
85.45
kg
0%
8545.19.00
-- Other
kg
10%
8545.20.00
- Brushes
kg
10%
8545.90.00
- Other
kg
10%
kg
10%
85.46
- Of glass
419
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
8546.20.00
- Of ceramics
kg
10%
8546.90.00
- Other
kg
10%
85.47
kg
10%
8547.20.00
kg
10%
8547.90.00
- Other
kg
10%
85.48
kg
25%
8548.90.00
- Other
kg
25%
_____________
420
This Section does not cover articles of heading 95.01, 95.03 or 95.08, or bobsleighs, toboggans or the like of
heading 95.06.
2.-
The expressions parts and parts and accessories do not apply to the following articles, whether or not they
are identifiable as for the goods of this Section :
(a)
Joints, washers or the like of any material (classified according to their constituent material or in heading
84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);
(b)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
plastics (Chapter 39);
(c)
(d)
(e)
Machines or apparatus of headings 84.01 to 84.79, or parts thereof; articles of heading 84.81 or 84.82 or,
provided they constitute integral parts of engines or motors, articles of heading 84.83;
(f)
(g)
(h)
(ij)
(k)
(l)
3.-
References in Chapters 86 to 88 to parts or accessories do not apply to parts or accessories which are not
suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a
description in two or more of the headings of those Chapters is to be classified under that heading which
corresponds to the principal use of that part or accessory.
4.
5.
(a)
Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading
of Chapter 87;
(b)
Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
(c)
Aircraft specially constructed so that they can also be used as road vehicles are classified under the
appropriate heading of Chapter 88.
Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as
follows :
(a)
(b)
In Chapter 87 if designed to travel over land or over both land and water;
(c)
In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages
or also able to travel over ice.
421
Chapter Notes.
1.- This Chapter does not cover :
3.
Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains
(heading 44.06 or 68.10);
(b)
(c)
Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
(b)
(c)
(d)
Buffers for rolling-stock; hooks and other coupling gear and corridor connections;
(e)
Coachwork.
Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to :
(a)
(b)
Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other
mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not
fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port
installations or airfields.
_____________
Heading
No.
H.S.
Description
Code/Tariff No.
86.01
Unit of
Quantity
Rate
2.
(a)
0%
8601.20.00
0%
422
No.
H.S.
Description
Code/Tariff No.
86.02
Unit of
Quantity
Rate
- Diesel-electric locomotives
0%
8602.90.00
- Other
0%
86.03
0%
8603.90.00
- Other
0%
86.04
8604.00.00
0%
86.05
8605.00.00
0%
86.06
0%
8606.20.00
0%
8606.30.00
0%
- Other :
8606.91.00
0%
8606.92.00
0%
8606.99.00
-- Other
0%
86.07
kg
0%
8607.12.00
kg
0%
8607.19.00
kg
0%
kg
0%
423
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
8607.29.00
-- Other
kg
0%
8607.30.00
kg
0%
- Other :
8607.91.00
-- Of locomotives
kg
0%
8607.99.00
-- Other
kg
0%
86.08
8608.00.00
kg
0%
86.09
8609.00.00
kg
0%
424
Chapter 87
Vehicles other than railway or tramway rolling-stock,
and parts and accessories thereof
Chapter Notes.
1.-
This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2.-
For the purposes of this Chapter, tractors means vehicles constructed essentially for hauling or pushing
another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in
connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.
Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain
classified in their respective headings even if presented with the tractor, and whether or not mounted on it.
3.-
Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.
4.-
Heading 87.12 includes all childrens bicycles. Other childrens cycles fall in heading 95.01.
Heading
No.
H.S.
Description
Code/Tariff No.
87.01
Unit of
Quantity
Rate
_____________
0%
--- Unassembled
0%
8701.20.90
--- Other
10%
8701.30.00
- Track-laying tractors
0%
8701.90.00
- Other
0%
87.02
---- Unassembled
0%
8702.10.19
---- Other
25%
425
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
8702.10.21
---- Unassembled
0%
8702.10.22
10%
8702.10.29
---- Other
25%
---- Unassembled
0%
8702.10.99
---- Other
25%
- Other
--- Four wheel drive vehicles for the transport of ten persons:
8702.90.11
---- Unassembled
0%
8702.90.19
---- Other
25%
---- Unassembled
0%
8702.90.29
---- Other
25%
---- Unassembled
0%
8702.90.99
---- Other
10%
25%
87.03
Motor cars and other motor vehicles principally designed for the
transport of persons (other than those of heading
87.02),including station wagons and racing cars.
8703.10.00
0%
8703.21.90
--- Other
25%
0%
8703.22.90
--- Other
25%
426
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
0%
8703.23.90
--- Other
25%
0%
8703.24.90
--- Other
25%
0%
8703.31.90
--- Other
25%
0%
8703.32.90
--- Other
25%
0%
8703.33.90
--- Other
25%
- Other:
8703.90.10
0%
8703.90.20
0%
8703.90.90
--- Other
25%
87.04
0%
8704.10.90
--- Other
10%
427
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
0%
8704.21.90
--- Other
25%
0%
8704.22.90
--- Other
25%
0%
8704.23.90
--- Other
25%
0%
8704.31.90
--- Other
25%
0%
8704.32.90
--- Other
10%
- Other :
8704.90.10
0%
8704.90.90
--- Other
10%
87.05
87.06
- Crane lorries
0%
8705.20.00
0%
8705.30.00
0%
8705.40.00
- Concrete-mixer lorries
0%
8705.90.00
- Other
0%
8706.00.00
25%
428
No.
H.S.
Description
Code/Tariff No.
87.07
Unit of
Quantity
Rate
25%
8707.90.00
- Other
25%
kg
10%
87.08
8708.21.00
kg
10%
8708.29.00
-- Other
kg
10%
kg
10%
8708.39.00
-- Other
kg
10%
8708.40.00
- Gear boxes
kg
10%
8708.50.00
kg
10%
8708.60.00
kg
10%
8708.70.00
kg
10%
8708.80.00
- Suspension shock-absorbers
kg
10%
-- Radiators
kg
10%
8708.92.00
kg
10%
8708.93.00
kg
10%
8708.94.00
kg
10%
8708.99.00
-- Other
kg
10%
0%
87.09
-- Electrical
429
No.
87.10
H.S.
Description
Code/Tariff No.
8709.19.00
-- Other
0%
8709.90.00
- Parts
kg
0%
8710.00.00
0%
87.11
87.12
Unit of
Quantity
Rate
8711.10.00
25%
8711.20.00
25%
8711.30.00
25%
8711.40.00
25%
8711.50.00
25%
8711.90.00
- Other
25%
8712.00.00
10%
87.13
0%
8713.90.00
- Other
0%
87.14
-- Saddles
kg
10%
8714.19.00
-- Other
kg
10%
8714.20.00
kg
0%
- Other :
8714.91.00
kg
10%
8714.92.00
kg
10%
8714.93.00
-- Hubs, other than coaster braking hubs and hub brakes, and freewheel sprocket-wheels
kg
10%
430
No.
87.15
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
8714.94.00
-- Brakes, including coaster braking hubs and hub brakes, and parts
thereof
kg
10%
8714.95.00
-- Saddles
10%
8714.96.00
kg
10%
8714.99.00
-- Other
kg
10%
8715.00.00
25%
87.16
0%
8716.10.90
--- Other
10%
0%
8716.20.90
--- Other
10%
0%
8716.31.90
--- Other
10%
-- Other
8716.39.10
0%
8716.39.90
--- Other
10%
0%
8716.40.90
--- Other
10%
8716.80.00
- Other vehicles
kg
10%
8716.90.00
- Parts
kg
10%
___
431
H.S.
Code/Tariff
No.
88.01
Description
Unit of
Quantity
Rate
1.
Balloons and dirigibles; gliders, hang gliders and other nonpowered aircraft.
8801.10.00
0%
8801.90.00
- Other
0%
88.02
0%
8802.12.00
0%
8802.20.00
0%
8802.30.00
0%
8802.40.00
0%
8802.60.00
0%
88.03
88.04
88.05
kg
0%
8803.20.00
kg
0%
8803.30.00
kg
0%
8803.90.00
Other
kg
0%
8804.00.00
kg
0%
432
No.
H.S.
Code/Tariff
No.
Description
8805.10.00
Unit of
Quantity
Rate
kg
0%
kg
0%
8805.29.00
-- Other
kg
0%
_____________
433
Chapter 89
Heading
No.
H.S.
Code/Tariff
No.
89.01
89.02
Description
Unit of
Quantity
Rate
1.-
8901.20.00
0%
- Tankers
0%
8901.30.00
0%
8901.90.00
Other vessels for the transport of goods and other vessels for the
transport of both persons and goods
0%
8902.00.00
0%
25%
89.03
Yachts and other vessels for pleasure or sports; rowing boats and
canoes.
8903.10.00
- Inflatable
- Other :
89.04
8903.91.00
25%
8903.92.00
25%
8903.99.00
-- Other
25%
8904.00.00
0%
89.05
- Dredgers
0%
8905.20.00
0%
8905.90.00
- Other
0%
434
H.S.
Code/Tariff
No.
Unit of
Quantity
0%
8906.10.00
- Warships
0%
8906.90.00
- Other
0%
89.06
89.07
89.08
Description
Rate
Heading
- Inflatable rafts
0%
8907.90.00
- Other
0%
8908.00.00
0%
_____________
435
Chapter 90
Optical, photographic,
cinematographic, measuring, checking,
precision, medical or surgical instruments
and apparatus; parts and accessories thereof
Chapter Notes.
1.-
Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than
hard rubber (heading 40.16), of leather or of composition leather (heading 42.04) or of textile material
(heading 59.11);
(b)
Supporting belts or other support articles of textile material, whose intended effect on the organ to be
supported or held derives solely from their elasticity (for example, maternity belts, thoracic support
bandages, abdominal support bandages, supports for joints or muscles) (Section XI);
(c)
Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of
heading 69.09;
(d)
Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal, not
being optical elements (heading 83.06 or Chapter 71);
(e)
(f)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of
plastics (Chapter 39);
(g)
(h)
Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric
lamps of heading 85.13; cinematographic sound recording, reproducing or re-recording apparatus
(heading 85.19 or 85.20); sound-heads (heading 85.22); still image video cameras, other video camera
recorders and digital cameras (heading 85.25); radar apparatus, radio navigational aid apparatus or radio
remote control apparatus (heading 85.26); numerical control apparatus of heading 85.37 ; optical fibre
cables of heading 85.44;
(ij)
(k)
(l)
(m)
Spools, reels or similar supports (which are to be classified according to their constituent material, for
example, in heading 39.23 or Section XV).
436
Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter
are to be classified according to the following rules :
(a)
Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84,
85 or 91 (other than heading 84.85, 85.48 or 90.33) are in all cases to be classified in their respective
headings;
(b)
Other parts and accessories, if suitable for use solely or principally with a particular kind of machine,
instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading
(including a machine, instrument or apparatus of heading 90.10, 90.13 or 90.31) are to be classified with
the machines, instruments or apparatus of that kind;
(c)
3.-
4.-
Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to
submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or
Section XVI; such telescopic sights and telescopes are to be classified in heading 90.13.
5.-
Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified
both in heading 90.13 and in heading 90.31 are to be classified in heading 90.31.
6.-
For the purposes of heading 90.21, the expression "orthopaedic appliances" means appliances for :
-
Supporting or holding parts of the body following and illness, operation or injury.
Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions,
provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and
designed to fit either foot equally.
7-
(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids
or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical
phenomenon which varies according to the factor to be automatically controlled, which are designed to bring
this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically
measuring its actual value ; and
(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling nonelectrical quantities the operation of which depends on an electrical phenomenon varying according to the
factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value,
stabilised against disturbances, by constantly or periodically measuring its actual value.
Heading
No.
H.S.
Description
Code/Tariff No.
90.01
Unit of
Quantity
Rate
_____________
437
kg
0%
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
9001.20.00
kg
0%
9001.30.00
Contact lenses
0%
9001.40.00
0%
9001.50.00
0%
9001.90.00
Other
kg
0%
90.02
kg
10%
9002.19.00
-- Other
kg
10%
9002.20.00
- Filters
kg
10%
9002.90.00
- Other
kg
10%
90.03
-- Of plastics
10%
9003.19.00
-- Of other materials
10%
9003.90.00
- Parts
kg
10%
10%
90.04
- Sunglasses :
- Other :
9004.90.10
0%
9004.90.90
--- Other
10%
90.05
- Binoculars
10%
9005.80.00
- Other instruments
10%
438
No.
H.S.
Description
Code/Tariff No.
9005.90.00
90.06
Unit of
Quantity
Rate
kg
10%
0%
9006.20.00
0%
9006.30.00
0%
9006.40.00
25%
- Other cameras :
9006.51.00
25%
9006.52.00
25%
9006.53.00
25%
9006.59.00
-- Other
25%
25%
9006.62.00
25%
9006.69.00
-- Other
25%
-- For cameras
kg
25%
9006.99.00
-- Other
kg
25%
90.07
10%
9007.19.00
-- Other
10%
9007.20.00
- Projectors
10%
kg
10%
-- For cameras
439
No.
H.S.
Description
Code/Tariff No.
9007.92.00
90.08
Unit of
Quantity
-- For projectors
Rate
kg
10%
-Slide projectors
10%
9008.20.00
10%
9008.30.00
10%
9008.40.00
10%
9008.90.00
kg
10%
90.09
10%
9009.12.00
10%
10%
9009.22.00
10%
9009.30.00
- Thermo-copying apparatus
10%
kg
10%
9009.92.00
-- Paper feeders
kg
10%
9009.93.00
-- Sorters
kg
10%
9009.99.00
-- Other
kg
10%
10%
90.10
440
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
10%
9010.42.00
10%
9010.49.00
--
10%
9010.50.00
10%
9010.60.00
- Projection screens
10%
9010.90.00
kg
10%
Other
90.11
9011.10.00
- Stereoscopic microscopes
0%
9011.20.00
0%
9011.80.00
- Other microscopes
0%
9011.90.00
kg
0%
90.12
0%
9012.90.00
- Parts andaccessories
kg
0%
90.13
0%
9013.20.00
0%
9013.80.00
0%
9013.90.00
kg
0%
0%
90.14
441
No.
H.S.
Description
Code/Tariff No.
9014.20.00
0%
9014.80.00
0%
9014.90.00
kg
0%
90.15
90.16
Unit of
Quantity
Rate
Surveying
(including
photogrammetrical
surveying),
hydrographic, oceanographic, hydrological, meteorological or
geophysical
instruments
and
appliances,
excluding
compasses; rangefinders.
9015.10.00
- Rangefinders
0%
9015.20.00
0%
9015.30.00
- Levels
0%
9015.40.00
kg
0%
9015.80.00
0%
9015.90.00
kg
0%
9016.00.00
kg
0%
0%
0%
90.17
9017.10.00
9017.20.00
9017.30.00
0%
9017.80.00
- Other instruments
0%
9017.90.00
kg
0%
90.18
Other drawing,
instruments
marking-out
or
mathematical
calculating
-- Electro-cardiographs
0%
9018.12.00
0%
442
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
9018.13.00
0%
9018.14.00
-- Scintigraphic apparatus
0%
9018.19.00
-- Other
0%
9018.20.00
kg
0%
0%
9018.32.00
kg
0%
9018.39.00
-- Other
0%
kg
0%
9018.49.00
-- Other
0%
9018.50.00
kg
0%
9018.90.00
0%
90.19
90.20
Mechano-therapy
appliances;
massage
apparatus;
psychological aptitude-testing apparatus; ozone therapy,
oxygen therapy, aerosol therapy, artificial respiration or other
therapeutic respiration apparatus.
9019.10.00
0%
9019.20.00
kg
0%
9020.00.00
kg
0%
kg
0%
90.21
9021.21.00
-- Artificial teeth
kg
0%
9021.29.00
-- Other
kg
0%
443
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
kg
0%
9021.31.00
-- Artificial joints
kg
0%
9021.39.00
-- Other
kg
0%
9021.40.00
0%
9021.50.00
0%
9021.90.00
- Other
kg
0%
90.22
0%
9022.13.00
0%
9022.14.00
0%
9022.19.00
0%
90.23
9022.21.00
0%
9022.29.00
0%
9022.30.00
- X-ray tubes
0%
9022.90.00
kg
0%
9023.00.00
Instruments,
apparatus
and
models,
designed
for
demonstrational purposes (for example, in education or
exhibitions), unsuitable for other uses.
kg
0%
90.24
0%
9024.80.00
0%
444
No.
H.S.
Description
Code/Tariff No.
9024.90.00
90.25
Unit of
Quantity
Rate
kg
0%
0%
9025.19.00
-- Other
0%
9025.80.00
- Other instruments
0%
9025.90.00
kg
0%
90.26
0%
9026.20.00
0%
9026.80.00
0%
9026.90.00
kg
0%
90.27
0%
9027.20.00
0%
9027.30.00
0%
9027.40.00
- Exposure meters
0%
9027.50.00
0%
9027.80.00
0%
9027.90.00
kg
0%
445
No.
H.S.
Description
Code/Tariff No.
90.28
Unit of
Quantity
Rate
- Gas meters
0%
9028.20.00
- Liquid meters
0%
9028.30.00
- Electricity meters
0%
9028.90.00
kg
0%
90.29
10%
9029.20.00
10%
9029.90.00
kg
10%
90.30
0%
9030.20.00
0%
-- Multimeters
0%
9030.39.00
-- Other
0%
9030.40.00
0%
0%
9030.83.00
0%
9030.89.00
-- Other
0%
9030.90.00
kg
0%
446
No.
H.S.
Description
Code/Tariff No.
90.31
Unit of
Quantity
Rate
0%
9031.20.00
- Test benches
0%
9031.30.00
- Profile projectors
0%
0%
9031.49.00
-- Other
0%
9031.80.00
0%
9031.90.00
kg
0%
90.32
- Thermostats
0%
9032.20.00
- Manostats
0%
90.33
9032.81.00
-- Hydraulic or pneumatic
0%
9032.89.00
-- Other
0%
9032.90.00
kg
0%
9033.00.00
0%
_____________
447
(b)
(c)
Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 71.15);
clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14);
(d)
(e)
(f)
(g)
Articles of Chapter 85, not yet assembled together or with other components into watch or clock
movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).
2.-
Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of
the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural,
synthetic or reconstructed) of headings 71.01 to 71.04. Watches with case of base metal inlaid with precious
metal fall in heading 91.02.
3.-
For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balancewheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display
or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12
mm in thickness and 50 mm in width, length or diameter.
4. Except as provided in Note 1, movements and other parts suitable for use both inclocks or watches and in
other articles (for example, precision instruments) are to be classified in this Chapter.
Heading
No.
H.S.
Description
Code/Tariff No.
91.01
Unit of
Quantity
Rate
_____________
9101.11.00
25%
9101.12.00
25%
9101.19.00
-- Other
25%
448
No.
H.S.
Description
Code/Tariff No.
9101.21.00
25%
9101.29.00
-- Other
25%
Other :
9101.91.00
-- Electrically operated
25%
9101.99.00
-- Other
25%
91.02
9102.11.00
25%
9102.12.00
25%
9102.19.00
-- Other
25%
9102.21.00
25%
9102.29.00
-- Other
25%
Other :
9102.91.00
-- Electrically operated
25%
9102.99.00
-- Other
25%
91.03
91.04
Unit of
Quantity
Rate
- Electrically operated
25%
9103.90.00
- Other
25%
9104.00.00
25%
91.05
Other clocks.
- Alarm clocks :
9105.11.00
-- Electrically operated
25%
9105.19.00
-- Other
25%
449
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
- Wall clocks :
9105.21.00
-- Electrically operated
25%
9105.29.00
-- Other
25%
- Other :
9105.91.00
-- Electrically operated
25%
9105.99.00
-- Other
25%
91.06
91.07
- Time-registers; time-recorders
25%
9106.20.00
- Parking meters
25%
9106.90.00
- Other
25%
9107.00.00
25%
91.08
25%
9108.12.00
25%
9108.19.00
-- Other
25%
9108.20.00
25%
9108.90.00
- Other
25%
91.09
- Electrically operated :
91.10
9109.11.00
-- Of alarm clocks
25%
9109.19.00
-- Other
25%
9109.90.00
- Other
25%
450
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
- Of watches :
9110.11.00
25%
9110.12.00
kg
25%
9110.19.00
-- Rough movements
kg
25%
9110.90.00
- Other
kg
25%
91.11
25%
9111.20.00
25%
9111.80.00
- Other cases
25%
9111.90.00
- Parts
kg
25%
91.12
- Cases
25%
9112.90.00
- Parts
kg
25%
91.13
kg
25%
9113.20.00
kg
25%
9113.90.00
- Other
kg
25%
91.14
kg
25%
9114.20.00
- Jewels
kg
25%
9114.30.00
- Dials
kg
25%
9114.40.00
kg
25%
9114.90.00
- Other
kg
25%
_____________
451
2.-
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
plastics (Chapter 39);
(b)
(c)
(d)
(e)
Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06
presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be
classified in the same heading as the relative instruments.
Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as separate articles and
not as forming a part of such instrument.
Heading
No.
Description
H.S.
Code/Tariff No.
92.01
- Upright pianos
10%
9201.20.00
- Grand pianos
10%
9201.90.00
- Other
10%
92.02
92.03
Unit of
Quantity
Rate
_____________
10%
9202.90.00
- Other
10%
9203.00.00
10%
92.04
and
similar
keyboard
10%
9204.20.00
- Mouth organs
10%
452
No.
Description
H.S.
Code/Tariff No.
92.05
92.06
Unit of
Quantity
Rate
- Brass-wind instruments
10%
9205.90.00
- Other
10%
9206.00.00
10%
92.07
10%
9207.90.00
- Other
10%
92.08
- Musical boxes
10%
9208.90.00
- Other
10%
92.09
kg
10%
9209.20.00
kg
10%
9209.30.00
kg
10%
- Other :
9209.91.00
kg
10%
9209.92.00
kg
10%
9209.93.00
kg
10%
9209.94.00
kg
10%
9209.99.00
-- Other
kg
10%
_____________
453
Chapter 93
Arms and ammunition; parts and accessories thereof
Chapter Notes.
2.-
(b)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
plastics (Chapter 39);
(c)
(d)
Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or
presented with the firearm on which they are designed to be mounted (Chapter 90);
(e)
(f)
In heading 93.06, the reference to "parts thereof" does not include radio or radar apparatus of heading 85.26.
_____________
Heading
H.S.
Code/Tariff
No.
Description
No.
93.01
9301.00.00
Unit of
Quantity
Rate
1.-
93.02
9301.11.00
-- Self-propelled
25%
9301.19.00
-- Other
25%
9301.20.00
25%
9301.90.00
- Other
25%
9302.00.00
25%
454
H.S.
Code/Tariff
No.
93.03
93.04
Description
Unit of
Quantity
Rate
Heading
Muzzle-loading firearms
25%
9303.20.00
25%
9303.30.00
25%
9303.90.00
Other
25%
9304.00.00
Other arms (for example, spring, air or gas guns and pistols,
truncheons), excluding those of heading 93.07.
25%
kg
25%
93.05
- Of revolvers or pistols
- Of shotguns or rifles of heading 93.03 :
9305.21.00
-- Shotgun barrels
kg
25%
9305.29.00
-- Other
kg
25%
- Other :
9305.91.00
kg
25%
9305.99.00
-- Other
kg
25%
kg
25%
93.06
93.07
9306.21.00
-- Cartridges
kg
25%
9306.29.00
-- Other
kg
25%
9306.30.00
kg
25%
9306.90.00
- Other
kg
25%
9307.00.00
kg
25%
455
Chapter Notes.
1.-
(b)
Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of
heading 70.09;
(c)
(d)
Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
plastics (Chapter 39), or safes of heading 83.03;
(e)
Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture
specially designed for sewing machines (heading 84.52);
(f)
(g)
Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of headings 85.19
to 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);
(h)
(ij)Dentists' chairs incorporating dental appliances of heading 90.18 or dentists' spittoons (heading 90.18);
2.-
(k)
(l)
Toy furniture or toy lamps or lighting fittings (heading 95.03), billiard tables or other furniture specially
constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than electric
garlands) such as Chinese lanterns (heading 95.05).
The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only
if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed to be
hung, to be fixed to the wall or to stand one on the other :
3.-
(a)
(b)
(a)
In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs
(whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or
other stone or of any other material referred to in Chapter 68 or 69.
(b)
Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02
or 94.03 as parts of goods.
456
Heading
No.
Description
H.S.
Code/Tariff No.
94.01
Unit of
Quantity
Rate
4.-
25%
9401.20.00
25%
9401.30.00
25%
9401.40.00
25%
9401.50.00
25%
-- Upholstered
25%
9401.69.00
-- Other
25%
-- Upholstered
25%
9401.79.00
-- Other
25%
9401.80.00
- Other seats
25%
9401.90.00
- Parts
kg
25%
94.02
kg
0%
9402.10.90
--- Other
kg
25%
- Other:
94.03
9402.90.10
kg
0%
9402.90.90
--- Other
kg
25%
457
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
9403.10.00
kg
25%
9403.20.00
kg
25%
9403.30.00
25%
9403.40.00
25%
9403.50.00
25%
9403.60.00
25%
9403.70.00
- Furniture of plastics
kg
25%
9403.80.00
kg
25%
9403.90.00
- Parts
kg
25%
kg
25%
94.04
9404.10.00
- Mattress supports
- Mattresses :
9404.21.00
25%
9404.29.00
-- Of other materials
25%
9404.30.00
- Sleeping bags
25%
9404.90.00
- Other
kg
25%
94.05
kg
25%
9405.20.00
kg
25%
9405.30.00
kg
25%
9405.40.00
kg
25%
9405.50.00
kg
25%
9405.60.00
kg
25%
458
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
- Parts :
-- Of glass:
9405.91.10
kg
10%
9405.91.90
---Other
kg
25%
9405.92.00
-- Of plastics
kg
25%
-- Other:
9405.99.10
kg
10%
9405.99.90
---Other
kg
25%
94.06
Prefabricated buildings.
9406.00.10
kg
0%
9406.00.90
--- Other
kg
10%
_____________
459
Chapter Notes.
1.-
(b)
(c)
Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of
Chapter 39, heading 42.06 or Section XI;
(d)
(e)
(f)
Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;
(g)
Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports
headgear of Chapter 65;
(h)
Walking-sticks, whips, riding-crops or the like (heading 66.02), or parts thereof (heading 66.03);
(ij)
(k)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
plastics (Chapter 39);
(l)
(m)
Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases
(heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04) or radio remote
control apparatus (heading 85.26);
(n)
Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
(o)
(p)
Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such
articles made of wood);
(q)
Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);
(r)
(s)
(t)
(u)
Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their
constituent material).
2.-
This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural,
synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
3.-
Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of
this Chapter are to be classified with those articles.
4.-
Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are
identifiable as intended exclusively for animals, e.g., "pet toys" (classification in their own appropriate heading).
460
Heading
H.S.
Code/Tariff
No.
Description
No.
95.01
9501.00.00
95.02
Unit of
Quantity
Rate
_____________
kg
25%
25%
9502.91.00
kg
25%
9502.99.00
-- Other
kg
25%
95.03
kg
25%
9503.20.00
kg
25%
9503.30.00
kg
25%
9503.41.00
-- Stuffed
25%
9503.49.00
-- Other
25%
9503.50.00
kg
25%
9503.60.00
Puzzles
25%
9503.70.00
25%
9503.80.00
25%
9503.90.00
25%
95.04
Other
kg
25%
9504.20.00
kg
25%
9504.30.00
25%
461
H.S.
Code/Tariff
No.
Description
9504.40.00
- Playing cards
25%
9504.90.00
- Other
25%
95.05
Unit of
Quantity
Rate
Heading
kg
25%
9505.90.00
- Other
kg
25%
95.06
-- Skis
2u
25%
9506.12.00
-- Ski-fastenings (ski-bindings)
kg
25%
9506.19.00
-- Other
kg
25%
-- Sailboards
25%
9506.29.00
-- Other
25%
-- Clubs, complete
25%
9506.32.00
-- Balls
25%
9506.39.00
-- Other
kg
25%
9506.40.00
kg
25%
25%
9506.59.00
-- Other
25%
-- Lawn-tennis balls
25%
9506.62.00
-- Inflatable
25%
9506.69.00
-- Other
25%
462
No.
H.S.
Code/Tariff
No.
Description
9506.70.00
- Ice skates and roller skates, including skating boots with skates
attached
Unit of
Quantity
Rate
2u
25%
- Other :
9506.91.00
kg
25%
9506.99.00
-- Other
25%
95.07
- Fishing rods
25%
9507.20.00
kg
25%
9507.30.00
- Fishing reels
25%
9507.90.00
- Other
25%
95.08
9508.10.00
kg
25%
9508.90.00
- Other
kg
25%
_____________
463
2.-
(b)
(c)
(d)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
plastics (Chapter 39);
(e)
Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials;
heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles;
(f)
Articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens
(heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary
purposes (heading 90.18));
(g)
(h)
(ij)
(k)
(l)
(m)
Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example,
corozo and dom);
(b)
Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes
for jet.
3.-
In heading 96.03 the expression "prepared knots and tufts for broom or brush making" applies only to
unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation
without division in brooms or brushes, or which require only such further minor processes as trimming to shape
at the top, to render them ready for such incorporation.
4.-
Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified in the Chapter
whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or
cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings
96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones
(natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor
constituents.
_____________
464
H.S.
Code/Tariff
No.
96.01
96.02
Description
Unit of
Quantity
Rate
Heading
Worked ivory, bone, tortoise-shell, horn, antlers, coral, motherof-pearl and other animal carving material, and articles of these
materials (including articles obtained by moulding).
9601.10.00
kg
25%
9601.90.00
- Other
kg
25%
9602.00.00
kg
25%
25%
96.03
9603.21.00
25%
9603.29.00
-- Other
25%
9603.30.00
25%
9603.40.00
25%
9603.50.00
25%
9603.90.00
Other
25%
96.04
9604.00.00
25%
96.05
9605.00.00
25%
kg
10%
96.06
Buttons :
465
H.S.
Code/Tariff
No.
Description
9606.21.00
kg
10%
9606.22.00
kg
10%
9606.29.00
-- Other
kg
10%
9606.30.00
kg
10%
96.07
Unit of
Quantity
Rate
Heading
kg
10%
9607.19.00
-- Other
kg
10%
9607.20.00
- Parts
kg
10%
96.08
Ball point pens; felt tipped and other porous-tipped pens and
markers; fountain pens, stylograph pens and other pens;
duplicating stylos; propelling or sliding pencils; pen-holders,
pencil-holders and similar holders; parts (including caps and
clips) of the foregoing articles, other than those of heading 96.09.
9608.10.00
25%
9608.20.00
25%
9608.31.00
25%
9608.39.00
-- Other
25%
9608.40.00
25%
9608.50.00
25%
9608.60.00
Refills for ball point pens, comprising the ball point and inkreservoir
25%
Other :
9608.91.00
0%
9608.99.00
-- Other
kg
25%
96.09
kg
25%
9609.20.00
kg
25%
9609.90.00
- Other
kg
25%
466
No.
H.S.
Code/Tariff
No.
96.10
9610.00.00
kg
25%
96.11
9611.00.00
Kg
25%
96.12
Unit of
Quantity
Rate
Heading
- Ribbons
25%
9612.20.00
- Ink-pads
25%
96.13
25%
9613.20.00
25%
9613.80.00
- Other lighters
25%
9613.90.00
- Parts
kg
25%
96.14
25%
9614.90.00
- Other
kg
25%
96.15
kg
25%
9615.19.00
-- Other
kg
25%
9615.90.00
- Other
kg
25%
96.16
Scent sprays and similar toilet sprays, and mounts and heads
therefor; powder-puffs and pads for the application of cosmetics
or toilet preparations.
9616.10.00
- Scent sprays and similar toilet sprays, and mounts and heads
therefor
kg
25%
9616.20.00
kg
25%
467
No.
H.S.
Code/Tariff
No.
96.17
9617.00.00
kg
25%
96.18
9618.00.00
kg
25%
Unit of
Quantity
468
Rate
Heading
Chapter 97
Works of art, collectors' pieces and antiques
Chapter Notes.
1.
(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;
(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07) except if they may be
classified in heading 97.06; or
(c) Pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to 71.03).
2.
For the purposes of heading 97.02, the expression "original engravings, prints and lithographs" means
impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by
hand by the artist, irrespective of the process or of the material employed by him, but not including any
mechanical or photomechanical process.
3.-
Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a
commercial character, even if these articles are designed or created by artists.
4.-
(a)
Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any
other Chapter of the Nomenclature.
(b)
Heading 97.06 does not apply to articles of the preceding headings of this Chapter.
Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or
lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those
articles. Frames which are not of a kind or of a value normal to the articles referred to in this Note are to be
classified separately.
_____________
Heading
No.
Description
H.S.
Code/Tariff No.
97.01
Unit of
Quantity
Rate
5.-
25%
9701.90.00
Other
kg
25%
97.02
9702.00.00
25%
97.03
9703.00.00
25%
97.04
9704.00.00
kg
25%
469
No.
H.S.
Description
Code/Tariff No.
Unit of
Quantity
Rate
97.05
9705.00.00
kg
25%
97.06
9706.00.00
kg
25%
_____________
Chapter 98
(Reserved for special uses by Contracting Parties)
______________
Chapter 99
(Reserved for special uses by Contracting Parties)
______________
470